Dismissing the petition the Court held that suppressing the returns filed earlier on March 14, 1996, the assessee had filed his revised return on May 8, 1997 by including Rs. 6,00,000 as gift received from the non-resident Indian. Hence there had been a misrepresentation of facts in the declaration made by the assessee. Moreover the assessee could not avail of the benefits under the Scheme, when he had been served with the notice under section 148. The cancellation of the certificate was justified.( AY. 1994-95)