- (1.)The income lax Officer has found under Ins order of 19.03.1990, that the petitioners are liable to pay the lax of Rs. 3,54 864.00 on the basis of the concealed stock of the value of Rs. 4,95,177.00 which was the value of the stock as estimated under his order of 28.03.1985. We, therefore find no substance in this petition. The special leave petition is dismissed accordingly.