On the customs side, the board will award tax payers and collectors in the categories which will include importer, exporter and clearing agents.

The scheme, according to an official announcement, intends to encourage voluntary tax compliance among the tax payers and also stimulate and encourage the efforts of CBEC staff in meeting revenue target and to excel in all areas of work that would be directly or indirectly contribute towards the department's revenue collection drive.

Separate awards will be instituted for the best performers in excise customs and the directorates coming under the Board. It was pointed out that though the scheme will take note of the performance during the financial year 1998-99, greater weightage will be given to the performances of the laterpart of the financial year. It was clarified that 60 per cent weightage will be on the performances for the month of December 1998 to March 1999.

The statement said the awards for the staff will not only appreciate the actual revenue collection efforts but also the excellent work in areas like adjudication, audit, technical, legal and administrative matters. In addition, this scheme intends to appreciate and stimulate attributes like integrity, dedication, persuasiveness, initiative, which have a bearing on the revenue collection.

The awards under the scheme will be given at three levels, starting from the commissionerate, zonal level and on all India basis. Guidelines for the selection of the awardees have been laid to ensure fairness in the selection process. The award giving ceremony is likely to be held in May 1999.

The scheme was in pursuance of the announcement made by finance minister Yashwant Sinha in his budget speech. The Central Board of Direct Taxes (CBDT) has already announced its Sammanscheme to honour tax payers.