1. These cases were heard together since common questions arise in all these cases The facts of W. A. 81 of 1980 are a little different from the facts in the other cases. The facts in all other cases are similar. Therefore we will refer to the facts in W. A. 81 of 1980 and also the facts in W. A. 30 of 1980, the latter being representative of other cases also.

2. The petitioner in O. P. 3799 of 1977 the judgment in which is under appeal in W.A. 81 of 1980 is an assessee under the Incometax Act, 1961. The order Ext. P4 dated 5-8-1977 passed by the Commissioner of Incometax under S.264 of the Incometax Act, 1961 is impugned by the petitioner in that petition By the said order the Commissioner rejected the petitioner's claim for interest under S.214 of the Act on the ground that the instalment of advance tax payable by the petitioner on or before 15th March of the relevant financial year was paid only subsequently though during the course of the same financial year, that is before the 1st of April of the next financial year.

3. The assessment year which is the subject matter is 1976-77. The petitioner was required to pay advance tax in terms of S.210 of the Incometax Act in