Allowing the petition of the Revenue the Court held that the order of  Settlement Commission based on  revision is  not valid.  The assessee had substantially deviated in disclosure of the income from the affidavit submitted under section 132(4) of the Act before the Settlement Commission. That the Settlement Commission, in a mechanical manner, had waived the interest without considering whether the matter of the assessees was covered by the circulars of the Board, and waiving the interest in such a manner, which may indicate that statutory interest payable under sections 234A, 234B and 234C has also been waived. This was clearly beyond the competence and jurisdiction of the Commission..  Settlement Commission has no power to waive interests 234A, 234B, 234C  of the Act.  High Court can set aside order of  Settlement Commission passed in excess of  its statutory powers or  in violation of principles of  natural justice.  Court also made observations that the conduct rules pertaining to Government servant and even those employed in public corporations /utilities are not permitted to indulge in private practice unless there is specific rule or provisions in this regard. Court also stated that the doctors  of King Georges Medical University are entitle to non-practicing allowance and further that there is bar from private practice which clearly indicate that they cannot work anywhere except for the University where they are appointed. The  Court directed the State Government shall make due enquiries and proceed appropriately against such individuals who are found indulged in blatant private practice  and making profits in private companies and also being on their boards as directors. Copy of  judgement was forwarded to the Principal Secretary Government of UP and The Vice Chancellor of King George Medical University, Lucknow by the senior register of the Court. (AY. 2007-08 to 2014-15)