584 Payments made up to April 55 10,000 Payment made on 10 5 55 5,000 19 6 55 5,000 7 7 55 5,000 13 8 55 5,OOO 7 9 55 5,000 15 10 55 5,000 10 11 55 5,000 15 12 55 5,000 8 2 56 5,000 13 2 56 5,000 7 3 56 5,000 14 5 56 5,000 19 5 56 5,000 13 6 56 5,000 6 8 56 5,000 7 9 56 5,000 9 10 56 5,000 10 11 56 5,000 23 12 56 5,000 14 1 57 5,000 29 3 57 5,000 4 6 57 5,000 8 9 57 8,000 1,28,000 The learned Attorney General has in this connection referred us to the application for settlement which the assessee had made to the Commission, wherein the following statements were made: " in view of the fact that though no disclosure statement had been made before the submission of his reports by the authorised official,, still during the enquiry before the Commission,, the assessee and his auditors admitted their liability to tax in respect of the aforesaid sum of Rs. 4,47,915, the Commission was of the opinion that the assessee should be granted the benefit of a settlement on the lower concessional basis of payment of 75 per cent.