On writ against the order of settlement Commission  against orders of the Settlement Commission refusing to waive interest under sections 234B and 234C of the Income-tax Act, 1961, Court  held  that seizure of cash during the search could not be a ground for waiver of advance tax or payment of tax for the subsequent year and keeping in view that the advance tax was required to be paid, refused to waive the interest under sections 234B and 234C. SLP of assessee dismissed. (AY. 1989-90)