Chapter 4 Sec.95 (c) - Provisions of the scheme shall not apply to a case where no appeal or reference or writ petition is admitted and pending before any appellate authority or High Court or the Supreme Court on the date of filing of declaration or no application for revision is pending before the commissioner on the date of filing declaration. The question whether the revision petitions were maintainable or any reliefs could be granted in the revision petitions is not relevant. The object of the scheme is to put an end to litigation and also to see that tax is collected from the assessee. [Mrs. Leelamma John Thoppil vs C.I.T. O.P.No. 4416 of 1999. Dated 4-10-1999. S.Sankarasubban (J)]