short controversy raised in present writ petition is that though petitioner submitted his case for settlement before Settlement Commission, however, matter has not yet been finally decided/settled and if proceedings are not completed by 31st March, 2008, it will abate. Learned counsel for respondent submits that if direction is given by this Court to decide/settle matter before 31st March, 2008 then said direction would be conveyed to Settlement Commission for its compliance. It is otherwise brought to notice of this Court that in view of amendment made in Act, if settlement proceedings are not concluded, order is not passed on or before 31st March, 2008 matter will abate. In view of facts narrated above, it is directed to Settlement Commission to settle/decide matter of petitioner positively on or before 31st March, 2008. writ petition is disposed of in view of directions aforesaid. *** Mahima Real Estate (P) Ltd. & Anr. v. Income-tax Settlement Commission & Anr