¹[(1) Notwithstanding anything contained to the contrary in this Act or in any other law for the time being in force, the Board may, in such circumstances and in such manner and to such extent as may be prescribed by rules, grant reward and efficiency incentive to the following persons, namely:-

(a) any person who supplies to a Value Added Tax Officer information about violation of any provisions of this Act or of any other law for the time being in force or evasion or attempt of evasion of tax or revenue payable thereunder and total revenue evaded or part thereof is realized on the basis of the information supplied;

(b) any Value Added Tax Officer or an officer or employee of any other Government organization or of a local authority who detects or unearths the evasion or attempted evasion of tax or revenue payable under this Act or any other law for the time being in force or identifies violation of any provision thereof and consequently evaded revenue of identification or unearthing is realized; or

(c) such other Value Added Tax Officer or employee or any such person working for the government or any other government agency who realizes the tax realizable under this Act by any other means other than the steps mentioned in the clauses (a) and (b).

(2) Notwithstanding anything contained to the contrary in this Act or in any other law for the time being in force, the Board may, in such circumstances and in such manner and to such extent as may be prescribed by rules, grant efficiency incentive to the following persons, namely:-

(a) An officer as described in section 78 of this Act; or

(b) An officer and employee working in the VAT offices established under section 78 (1) of this Act. ]