( 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.

( 4 ) THE reason appearing on the face of that impugned order of rejection is that there was no tax arrear to be compounded or settled as per the Kar Vivad Samadhan Scheme in regard to the assessment year 1993-94.

( 5 ) CORRESPONDENCE ensued thereafter and the reason why the designated authority rejected the declaration of the writ petitioner is clarified in his letter dated March 30/3