Assessee  filed application for waiver of interest on the ground that since levy on interest was on higher side, it was causing great hardship to him. Commissioner rejected the application. On writ the Court held that since it was a case of wilful evasion of payment of tax and such wilful evasion could never be said to be due to circumstances beyond control of assessee. Accordingly affirmed the order of the Commissioner. (BP. 1-4-1996 to 2-6 2002)