S. ANANDA REDDY, J.

( 1 ) THIS writ petition is filed praying for the issue of Writ of Mandamus declaring that the Communication No. CIT. AP. II/kvss/ 190/98-99, dated 17-12-1999 issued by the 1st respondent as illegal, arbitrary and consequential declaration that the payment dated 27-03-1999 made by the petitioner is valid and to direct the respondents to issue to the petitioner a certificate as required under Kar Vivad Samadhan Scheme, 1998.

( 2 ) THE petitioner is an individual, who was in arrears of tax to the Income Tax department for the assessment years 1993-94 and 1994-95. While so, in the year 1998 the Government of India, Ministry of finance declared a scheme called "kar vivad Samadhan Scheme, 1998 (hereinafter referred to as the KVS Scheme or the scheme ) with an object of reducing litigation, collecting revenues by the government at an early date and for de-clogging the legal system by reducing the number of appeals, writ petitions, revisions etc. , pending as on that date. As per the scheme all the assessees, who are in due of payment of tax, interest, penalty etc. , as on 31-03-1998, which is disputed before any authority are entitled to make a declaration during t

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