(a) In cases of prosecution for offences against the Excise and NDPS Acts whether ending in conviction or not, the Commissioner of Excise may grant rewards of Rs.1,000.00 to persons instrumental in the detection of the offence.

(b) Rewards after prosecution. In cases of huge seizure viz big cases of truck load of seizure where a penalty is imposed or confiscation ordered by a competant court, the Government may grant the responsible detecting Excise officer a reward not exceeding Twentyfive percent of the sale proceeds of the liquor or intoxicant confiscated to the State plus fifty percent of the amount of fine imposed therein. Provided the amount of reward thus granted shall not exceed Rupees Ten Thousand in any case.