Ajay Nath Ray, J. - (1.) In this writ application the assessee claims an acceptance of two declarations filed by the assessee in respect of the two assessment years, i.e., 1991-92 and 1992-93, whereby the assessee invoked the Kar Vivad Samadhan Scheme.
(2.) According to the assessee's declaration for these assessment years, the outstanding amounts were approximately Rs. 95 lakhs and Rs, 2 crores 94 lakhs and the assessee offered to settle by payments of Rs. 47 lakhs and Rs. 1 crore 47 lakhs, approximately, respectively.
(3.) The designated authority turned down the request on the ground that according to the Revenue there was no tax Outstanding for these assessment years.;