Ajay Nath Ray, J. - (1.) The writ application is concerned with the Kar Vivad Samadhan Scheme, 1998, declaration made in time by the assessee for the assessment year 1993-94.
(2.) For the assessment year 1991-92, the assessee was assessed to a refund order. For the year 1992-93, whether there is any refund order or not there is at least no tax liability. For the assessment year 1993-94, there was assessed liability for the reason of which the assessee filed the declaration and sought for payment of the proportionate amount as per the Kar Vivad Samadhan Scheme for settlement of the disputes which were then pending before the Tribunal.
(3.) The impugned order of the designated authority dated the January 25, 1999, sought to dismiss and reject the declaration filed by the assessee-writ petitioner.;