R. N. Pyne, J.–This appeal is directed against the judgment and decree dated 11th January, 1980 of Mrs. Pratibha Bonnerjea, J.

The Respondent, Narayan Chandra Chakraborty, filed suit No. 90 of 1974 against the appellant Union of India under the circumstances stated hereinafter.

2. Prior to 1964 the respondent along with one Giridharilal Ganatra used to carry on business in the jute and hessain market in Calcutta. On 8th November, 1964 an announcement made in a press conference in the first week of November, 1964 by one Mr. J. P. Singh, Chairman of the Central Board of Direct Taxes, New Delhi, officer of the appellant, was published in the Times of India and Statesman. Such announcement was in respect of voluntary disclosure of concealed income. It was to the effect that persons who would disclose their income voluntarily would he treated leniently by the respondent in the manner as stated in the publication. It was further published that the rewards to persons giving information about concealed income was being stepped up from 2.5% to a minimum of 7.50% of the extra income to be realised as a result of such information and in suitable cases such reward could be increased upto