Dismissing the petition the Court held that, in view of clear stand of the Department raising specific objection at the time of framing of the scheme against grant of tax waiver the BIFR could not have in the final scheme given directions for giving such benefits. In the context of income-tax waiver, the Department contended before the BIFR that the company has not quantified the tax liability and therefore, the relief can be considered only after the details are received from the company. Without quantification thus, the Department was not willing to give any concession or tax Waiver. It was, in this context that the BIFR noted that expression to consider has already been used.  Scheme did not contain any mandate to the IT Department to grant the tax concession requested the assessee company. Accordingly the Writ petition challenging the Revenue s ‘order rejecting the assessee’s application for waiver of income-tax pursuant to scheme framed by the BIFR is held to be not maintainable.