Allowing the petition the Court held that the very finding of the Settlement Commission that the assessees had not kept proper books of account in all the three cases would be sufficient to arrive at the conclusion that an application under section 245C had not been filed with full and true disclosure of income. The Settlement Commission recorded a finding that the assessee had not kept proper books of-account in all the three cases and settled the issues. Such a settlement was-improper and not in consonance with the provisions of the Act. The order of settlement was not valid. The maintainability of a writ petition is to be considered with reference to the mixed question of law and fact, and not merely on the ground that the Settlement Commission under the Income-tax Act, passed an order of settlement. Writ is maintainable.