( 1 ) THE grievance which the petitioner company has ventilated in the present petition is with regard to not granting of a certificate under the provisions of Sec. 68 (2) of the Finance Act, 1997 in respect of particulars of the voluntarily disclosed income and the amount of income tax paid in respect thereof by the petitioner-assessee.

( 2 ) THE facts in brief giving rise to the present petition are as under:-

( 3 ) THE petitioner had made a declaration on 30. 12. 97 to the effect that it was having an undisclosed income which it wanted to disclose under a scheme known as Voluntary Disclosure of Income Scheme of 1997 (VDIS ). As per the provisions of sec. 67 of the Finance Act, 1997, the petitioner had to make payment of tax payable on the amount of income disclosed within a period of 3 months from the date of filing of the declaration. The case of the petitioner is that though the tax payable under the said scheme was paid on 30. 3. 98 and the petitioner company was entitled to a certificate under the provisions of sec. 68 (2) of the Finance Act, 1997 from the respondent, the petitioner company was not granted the certificate.

( 4 ) IN the above-referred circumstanc