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.

( 4 ) THE case of the Revenue at that time was, and before me also has been that adjustments were made by the Revenue prior to the coming into operation of the Finance (No. 2) Act of 1998 and thus there being no outstanding, the assessee had nothing to settle up.

( 5 ) ACCORDING to the Revenue large amounts of money were adjusted at several times during the year 1996 and once each in December, 1995, and January 1997. Details of these are given in the petition and there is no dispute in regard to the amount

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