Estimate for advance tax

I would like bring to the chairman CBR's attention, the grievances of many individuals about the advance tax u/s 147 of IT Ordinance 2001, which is payable in 4 instalments (7th of October, January, April & 21st June), where the individuals latest, declared/assessed income has been Rs 200,000 and above.
However, in the IT Ordinance 1979, u/s 53(4), the individual was given the justified right to file an estimate at any time before the last instalment, where an individual income in the relevant year was likely to be less than the last declared/assessed income. Now this justified right has been withdrawn in the IT Ordinance 2001.
It is a well known fact that the income of an individual will reduce from time to time due to the decline in interest rates on deposits, with banks and other financial institutions, and lower profits from investment in NSS, and also because of variance in the invested amount, in these, from time to time.
Interest from NSS investments, made till 30-06-2001, and was totally exempt from Income Tax.
Interest on investment, made in NSS, from 01-07-2001 to 30-06-2002, was subject to 10% IT withholding and was treated as final discharge of tax liability.
However, effective 01-07-2002, the income from Bank interest and income from investment made in NSS, effective 01-07-2002, was subject to 10% I.T. withholding and subject to a final tax on total income, in the relevant year.
Now, under the conditions (1) & (2) above, the individual will be adversely affected if, in the subsequent year, the assessee has to make higher advance payment based on previous higher declared/assessed income, whereas the assessees likely income would be much less in the relevant year, thereby large amount will unnecessarily remain blocked for refund.
Everyone well knows how the hassle has been created among the tax staff, as well as the aggrieved individual, to get real value of the refund amount.
Therefore, it has been requested to please look into this important issue and revive the basic right of the individuals to submit the estimates of income at any time before the last instalment in the relevant year and pay the advance tax on such an estimated income basis.