Revenue filed writ petition against the order of Settlement commission only on account of a single observation made in the order, “It is not practicable for the Commission to examine the records and investigate the cases for proper settlement’.   The Settlement Commission itself records report from the Commission was called and responded to, being part of the record and  the amount disclosed by the assessees is not small. In the instant case, the assesses had come forward disclosing an additional income of Rs.97,79,272/-, which was almost 100 times more than what stood initially declared in the returns filed. Dismissing the petition the Court held  the order was passed in the presence of the Revenue and none objected to the same. And the amount deposited in terms thereof was accepted without any protest or demur. All this is for the Settlement Commission to examine if the need so arises. As a policy matter, Revenue is not to prolong litigations but bring finality, particularly when the amount of Revenue involved is not more than two crores. The Court also held that Writ jurisdiction is an equitable and discretionary remedy which must be exercised keeping in mind the facts in each individual case, and the advancement of justice. Petition stands disposed of.  ( WP no 10663 of 2009 dt 6-10 -2020 )(AY. 2000-01  to 2006-07)