bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE (L)NO.72 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Maharashtra State Mining Corporation Ltd. ... Respondent. AND INCOME TAX REFERENCE (L)NO.73 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Vinodkumar Maheshwari (HUF), ... Respondent. AND INCOME TAX REFERENCE (L)NO.74 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Saraswatidevi Bagaria. ... Respondent. AND INCOME TAX REFERENCE (L)NO.100 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Ballarpur Industries Ltd. ... Respondent. AND INCOME TAX REFERENCE (L)NO.101 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. M/s.Ferro Alloya Corporation Ltd. ... Respondent. AND INCOME TAX REFERENCE (L)NO.106 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. M.B.Kolarkar. ... Respondent. AND INCOME TAX REFERENCE (L)NO.123 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Dr.P.K.Hantodkar. ... Respondent. AND INCOME TAX REFERENCE (L)NO.179 OF 2000 Superintending Engineer O & M Division, M.S.E.B. ... Appellant. V/s. Commissioner of Income Tax. ... Respondent. AND INCOME TAX REFERENCE (L)NO.180 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Khandelwal Sales Corpn. ... Respondent. AND INCOME TAX REFERENCE (L)NO.181 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Sudhir D. Kolte (HUF). ... Respondent. AND INCOME TAX REFERENCE (L)NO.182 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Pradeep D. Kolte (HUF). ... Respondent. AND INCOME TAX REFERENCE (L)NO.183 OF 2000 Commissioner of Income Tax. ... Appellant. V/s. Amiruddin Ahmed Ali. ... Respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 8TH SEPTEMBER, 2009 P.C. : 1. None appeared for the parties except in Income Tax Reference (L) Nos.72/00, 100/2000, 101/2000 and 180/2000, wherein Mr.Suresh Kumar appeared and prayed for time to comply with the requirements of the High Court Original Side Rules. All these matters are pending in this Court since more than nine years. No steps have been taken since then. The Revenue ought to have taken steps. The prayer cannot be granted. In our considered opinion, the period of more than nine years was a sufficient time to comply with the High Court Original Side Rules. Under these circumstances, we reject the prayer made by Mr.Suresh Kumar. Similar prayer made in Wealth Tax Reference (L) No.119 of 1991 is liable to be rejected for the identical reason. This matter is pending in this Court since 1991 i.e. past 18 years. Order accordingly. 2. All these matters were called out since the matters were pending in this Court right from the years 1985-86 to 2000. Almost more than 24 years have passed in some matters, whereas in some matters more than 9 years. No steps have been taken by the revenue or the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. 3. This Court had issued notices to the parties to the references. They were called upon to take steps approaching the office of the Prothonotary and Senior Master of this Court and to take steps as required under section 657 of the Bombay High Court (Original Side) Rules, 1980 (“Rules for short) so as to place the references on board for final disposal since the provision of rule 657 required the person at whose instance reference has been made to take necessary steps to supply paper book. In the event of noncompliance of rule 659, the matters were required to be placed on Board for orders. Order was required to be passed in exercise of powers under rule 660 of the Rules. That is how all these matters are placed on board for orders. 4. Since no steps have been taken by the revenue or the assessees in either of the matters as required under rules 657 and 658 of the Rules, we have no option but to return all these references unanswered in exercise of powers under rule 659 of the Rules. 5. In the result, all these references are returned unanswered and disposed of accordingly. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)