Petitioner prayed for writ of mandamus commanding Settlement Commission to pass an order under section 245D(4) in accordance with law. Allowing the petition the Court held that  contents of the Finance Bill 2020-21 (2021) 430 ITR 74 (St.) (120)  and the relevant provisions therein but as the said bill has not still been enacted,  the position which stands is to be taken as in the absence of the contends of the said Bill.  Since facts stated by petitioners could only be verified by Settlement Commission, it may be left at discretion of Settlement Commission to take a decision whether such facts were correct or not and if they were found to be correct, it may proceed to pass/issue appropriate formal orders. However, if such facts were not found to be correct, Commission would be free to proceed in accordance with law in its own wisdom and discretion.