Prior to 1.6.2013 Seized cash allowed to be Adjusted towards Advance Tax

Provision of Explanation 2 to Section 132(B)(4) which excludes advance tax from the ambit of existing liability is applicable from 1^st June 2013 and not applicable to the assessment years involved in this appeal.  In the background aforesaid discussion of precedent we find that assessee was entitled to adjustment of cash seized and offered for taxation towards its liability for taxes including advance tax.