JUDGMENT
P.R. Gokulakrishnan, C.J.
1. This special civil application prays for waiving of interest since it will be levied without any fault on the part of the assessees, by virtue of sections 234A and 234B of the Income-tax Act, 1961, and under section 17B of the Wealth-tax Act, 1957. The situation has arisen due to the fact that the income-tax personnel, from top to bottom, were on strike between September 25, 1989, and October 4, 1989. Any return field after September 30, 1989, will attract interest of 2% per month for the whole of the month of October. The difficulty of the assessees in filing it in time is owing to the fact that the personnel of the Income-tax Department were on strike until October 4, 1989. This special civil application came to be filed on September 29, 1989, itself. Considering the nature of the prayer and also the fact that the assessees cannot be mulcted with interest, we recommend to the third respondent to treat this special civil application as a representation and issue appropriate direction taking into consideration the reasonable prayer made on behalf of the assessees who were prevented from filing their returns in time owing to the strike. The third respondent will take into consideration such of those persons who have suffered owing to the strike referred to above. We hope that the third respondent will pass orders taking into consideration the genuine grievance of the assessees represented by the petitioners herein. The averments made in this special civil application will be filed as a representation before the third respondent within two weeks from this date.
2. In view of these observations made by us, Mr. K. H. Kaji, learned counsel appearing for the petitioners, withdraws this special civil application which is disposed of as not pressed. Notice is discharged.