P. R. GOKULAKRISHNAN, J. ( 1 ) RULE. Mr. R. P. Bhatt appears and waives service of rule. This Special Civil Application is directed against the order passed by the Commissioner of Wealth Tax which is at Annexure A/5 to the Special Civil Application. The petitioner herein made the petition under Sec. 18b of the Wealth Tax Act for waiving the penalty levied under Sec. 18 (1) (a) for the Assessment Years 1967-68 1968 and 1969-10. ( 2 ) ON prior notice served upon the respondent Mr. R. P. Bhatt appears and states that the petitioners have not made the payment of the Wealth lax for the years in question. The Commissioner of Wealth Tax dismissed the petition on two grounds viz : (1) The petitioners have not paid the Wealth Tax for the years 1967 to 1969-70; and (2) That Sec. 18b is not applicable since it came into force only on 1-10-1975. ( 3 ) IT is clear from the facts of the case that even prior to the amendment inserting Sec. 18b of 1975 the waiver at the discretion of the Commissioner of Wealth Tax was there by virtue of the relevant Sec. 82a of the Wealth Tax Act. ( 4 ) MR. Pathak appearing for the petitioner submits that the tax payable for the years 1967-68 1968 and 1969-70 comes to Rs. 68. 00 Rs. 205. 00 and Rs. 257. 00 respectively. It has also been brought to our notice that the penalty levied is Rs. 1400. 00 Rs. 1850. 00 and Rs. 8480. 00 respectively of the years 1967-68 1968 and 1969-70. Mr. Pathak for the petitioners also states that he is having the challans for the payment of Wealth Tax having been made in time in respect of these years. He also points out his clients reply which is at Annexure A/4 to the Special Civil Application and states that his client has made a representation to the Commissioner of Wealth Tax as early as on 24 mentioning that the Wealth Taxes for the years in question have been paid. Inasmuch as the petitioners have paid the Wealth Tax for which Mr. R. D. Pathak for the petitioners states that necessary challans are available they can as well produce those challans before the Commissioner of Wealth Tax. Inasmuch as the petitioners have paid the Wealth Tax for which Mr. R. D. Pathak for the petitioners states that necessary challans are available they can as well produce those challans before the Commissioner of Wealth Tax. ( 5 ) IN view of the fact that the Commissioner of Wealth Tax bad the power under Sec. 82a and that the challans are available for the payment of Wealth Tax having been made for the assessment years in question this case can be remanded to the file of the Commissioner of Wealth Tax in order to pass a fresh order after giving an opportunity to the petitioners to place their case. It is for the Commissioner of Wealth Tax to discuss and decide on the facts and circumstances of the case whether the petitioners are entitled for the waiver of the penalty levied under Sec. 18 (1) (a) of the Wealth Tax Act for the Assessment Years 1967-68 1968 and 1969-70. ( 6 ) IN view of the discussion made above the order passed by the Commissioner of Wealth Tax is set aside and the matter is remanded back to the Commissioner of Wealth Tax for disposal afresh in the light of the observations we have made in the foregoing paragraphs. ( 7 ) THE Commissioner of Wealth Tax is directed to dispose of this matter preferably within a period of three months from today. Writ to be sent to the Commissioner of Wealth lax Gujarat Ahmedabad. Rule is made absolute to the above extent. Case remanded. .