Judgment 1. The petitioner has filed the present writ application for quashing the demand notices dated November 4/10, 1999, passed by the Deputy Commissioner of Income-tax, Circle-2(1), Patna, (respondent No. 4), with regard to charging interest u/s. 245D(6A) of the Income-tax Act, 1961 (for short "the Act") for the period May, 1999, to October 1999, as well as for quashing the order passed by the Assistant Commissioner of Income-tax, Circle 1, Patna (respondent No. 5), dated April 18, 2002/May 2, 2002, rejecting the grievance petition dated November 24, 1999, filed by the petitioner in ; respect of charging of interest u/s. 245D(6A) for the period May, 1999, to October, 1999. Copies of the demand notice and the said order have been annexed as annexures 7 series and 11, respectively, to the writ application. 2. The necessary facts for disposal of the present writ application are that the petitioner is a doctor engaged in a private practice since 1989. On August 10, 1994, the Income-tax Department made a search and seizure operation on his premises and found undisclosed income. The petitioner filed an application on February 2, 1995, for settlement of the cases for the assessment years 1991-92 to 1994-95 before the Settlement Commission and the Settlement Commission, by order dated January 29, 1999, finally disposed of the matter and ordered for payment of tax and interest thereon, with a further direction to the Assessing Officer (for short "the A. O.") to calculate the tax on the total income as detailed in the order and charge interest as per direction contained in the order. A copy of the said order has been annexed as annexure 3 to the writ application. The said order undisputedly was served upon the petitioner on March 23, 1999. On April 8, 1999, the petitioner filed a petition requesting the Assessing Officer to give effect to the order of the Settlement Commission and quantify the tax and interest payable by the petitioner and issue demand notice after giving credit to the prepaid taxes. The Department issued demand notices (annexures 7 series) to pay tax and interest charged u/s. 245D(6A) of the Act for the period May 1999, to October 1999. 3. It appears that the assessee-petitioner has paid the entire tax along with the interest amounting to Rs. 6,68,614 on March 10, 2000. The Department issued demand notices (annexures 7 series) to pay tax and interest charged u/s. 245D(6A) of the Act for the period May 1999, to October 1999. 3. It appears that the assessee-petitioner has paid the entire tax along with the interest amounting to Rs. 6,68,614 on March 10, 2000. According to the petitioner, as the demand notices (annexures 7 series) in terms of the order of the Settlement Commission, were issued on November 10, 1999, the Department is not entitled to claim interest u/s. 245D(6A) of the Act for the period May, 1999, to October, 1999. 4. The stand of the Department, on the other hand, is that since the order of the Settlement Commission dated January 29,1999, was received by the petitioner on March 23, 1999, with regard to the relevant period, the petitioner is liable to pay the entire tax within 35 days by April 27, 1999, but as he has not paid the tax within that time, he is liable to pay tax from May, 1999, to October, 1999, and thereafter, further interest for the delayed payment after issuance of a demand notice u/s. 156 of the Act. 5. sec. 245D of the Act contains a provision with regard to the disposal of the application filed for settlement of cases before the Settlement Commission under sec. 245C of the Act. The final order by the Settlement Commission is passed under Sub-sec. (4) of sec. 245D of the Act and Sub-sec. (6A) thereof provides that if any tax payable in pursuance of an order passed under Sub-sec. (4) by the Settlement Commission is not paid by the asses-see within thirty-five days of the receipt of a copy of the order by him, then, whether or not the Settlement Commission has extended the time for payment of such tax or has allowed payment thereof by instalments, the assessee shall be liable to pay simple interest at fifteen percent, per annum on the amount remaining unpaid from the date of expiry of the period of thirty-five days aforesaid. 6. 6. According to the Department, the order of the Settlement Commission was admittedly served on the assessee-petitioner on March 23, 1999, and the amount of tax and interest thereon were not paid within thirty-five days thereafter and as such the Department was justified in imposing interest thereon for the period May, 1999, to October, 1999 prior to the service of the demand notices under Sec. 156 of the Act on the assessee-petitioner, If the order of the Settlement Commission is clear and has determined the amount of tax and interest and the same is served upon the assessee and the same is not paid within thirty-five days in terms of the aforesaid provision, the assessee is liable to pay interest. The case in hand is quite different one. Here the Settlement Commission determined the amount of tax and interest but left the actual calculation to be done by the Assessing Officer on the total income as aforementioned and interest to be charged as per direction contained in the order. This calculation was done and, thereafter, the demand notices (annexures 7 series) were sent to the petitioner, which have been received admittedly by the petitioner. 7. In view of the nature of the order passed by the Settlement Commission, we are of the view that the period of thirty-five days has to be counted from the date of actual calculation and service of demand notices on the petitioner and not from the date of the order of the Settlement Commission, which cannot be given effect to in the absence of the actual calculation having been made in the order. Accordingly, the demand of interest for the period May, 1999, to October 1999, in our view, is not permissible in the facts of this case. However, the assessee-petitioner is liable to pay interest for delayed payment of tax after expiry of the statutory period from the service of demand notices on him. 8. In the result, the writ application is allowed and the direction for payment of interest for the period May, 1999, to October, 1999, as contained in annexures 7 series, as well as the order dated April 18, 2002/May 2, 2002 (annexures 11), rejecting the grievance petition dated November 24, 1999, filed by the petitioners are quashed.