The department already knew or was supposed to know who are liable to file their tax returns. Department’s lethargy or inefficiency or whatever the reason it may be in not collecting tax from tax defaulters would not bring any benefit to an informant who points out that tax is not being collected from a person or a section of a society in absence of any element of tax evasion. So merely drawing the attention of the tax department towards a particular person or a category of persons which has failed to pay tax on their incomes would not constitute ‘definite information’ falling within the ambit of ‘tax evasion’ as it is the evasion of tax that is key in granting of an award not failure to pay tax. Reward Order of 1974 or of 1980 was applicable at the time when the respondent raised his claim for reward with the tax department. .....Government of Pakistan =VS= Muhammad Junaid Talat, (Civil), 2018 (2) [5 LM (SC) 189] ....View Full Judgment