1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE (LODGING) WTRL NO. NAME OF APPLICANT NAME OF RESPONDENT 112/89 The Commissioner of Wealth Tax Arunkumar Mohota 139/89 The Commissioner of Wealth Tax Saraladevi Mohota 140/89 The Commissioner of Wealth Tax Sunita Mohota 141/89 The Commissioner of Wealth Tax Ranchoddas Mohota 199/89 The Commissioner of Wealth Tax Kalpana M. Gandhi 200/89 The Commissioner of Wealth Tax K.D. Dharwatey 201/89 The Commissioner of Wealth Tax Prakash S. Dhanwatey 202/89 The Commissioner of Wealth Tax Shankarrao D. Dhanwatey 297/89 The Commissioner of Wealth Tax Officer in Charge, Court of Warda, Senior Bhonsale Estate 457/89 The Commissioner of Wealth Tax Vidya Prasarak Mandal 465/89 Laxminarayan Deosthan Trust The Commissioner of Wealth Tax 483/89 The Commissioner of Wealth Tax Amruit S. Dhanwatey 501/89 The Commissioner of Wealth Tax R.V. Dhanwatay 502/89 The Commissioner of Wealth Tax Shivajirao V. Dhanwatey 503/89 The Commissioner of Wealth Tax Lalitabai V. Dhanwatey 504/89 The Commissioner of Wealth Tax Shankuntatadevi V. Dhanwatey 45/90 Rewatidevi Purohit The Commissioner of Wealth Tax 46/90 Vijaykumar Purohit The Commissioner of Wealth Tax 434/90 The Commissioner of Wealth Tax Narayan H. Khandelwal 457/90 The Commissioner of Wealth Tax Leela Vyas 477/90 The Commissioner of Wealth Tax Kamalkishor M. Rathi 478/90 The Commissioner of Wealth Tax Ghanshyam Purohit 203/93 Smt.Sumitrabai L/H of Shri V.K. Butty The Commissioner of Wealth Tax INCOME TAX REFERENCE (LODGING) ITRL NO. NAME OF APPLICANT NAME OF RESPONDENT 43/90 Bajaj Plastics Ltd. The Commissioner of Income Tax 44/90 Agrawal Agencies The Commissioner of Income Tax 165/90 S.G. Glass Works Pvt. Ltd. The Commissioner of Income Tax 166/90 The Commissioner of Income Tax Maharashtra State Seeds Corpn. Ltd. 2 193/90 The Commissioner of Income Tax Vidarbha Paper Mills Ltd. 213/90 The Commissioner of Income Tax Chanda Diesels 227/90 The Commissioner of Income Tax Akola Ginning and Pressing Co-op. Factory Ltd. 234/90 Napur Zilla Audyogik Sahakri Sangh Maryadit The Commissioner of Income Tax 272/90 The Commissioner of Income Tax Wardha Taluka Sahakari Kharedi Vikri Sanstha Ltd. 273/90 The Commissioner of Income Tax Sindi Sahakari Shetki Kharedi Vikri Samiti Ltd. 275/90 The Commissioner of Income Tax Kalpana M. Gandhi 283/90 The Commissioner of Income Tax The Vidarbha Co-op. Marketing Society Ltd. 315/90 The Commissioner of Income Tax Paul Brothers 316/90 The Commissioner of Income Tax Rati Sati Ginning Factory 345/90 The Commissioner of Income Tax Chandrakant Harihar Pandhye 358/90 The Commissioner of Income Tax R.S. Rakhchand Mohota 433/90 The Commissioner of Income Tax Kamalkishor M. Rathi 475/90 The Commissioner of Income Tax Bajaj Plastics Ltd. 476/90 The Commissioner of Income Tax Bharat Industrial Works 480/90 The Commissioner of Income Tax V.M. Dhanwatey 32/91 Associated Electrical Agencies The Commissioner of Income Tax 61/91 Hindustan Ferodo Limited The Commissioner of Income Tax 64/91 Rama Industrial Chemicals Pvt. Ltd. The Commissioner of Income Tax 70/91 Tata Chemicals Limited The Commissioner of Income Tax 95/91 Estate of Seth H.B. Mafatlal by L/H Mrs. Pannaben H. Mafatlal The Commissioner of Income Tax 2/94 M/S. Indian Organic Chemicals Ltd. The Commissioner of Income Tax 39/94 M/s. Precision Bearings India Ltd. The Commissioner of Income Tax 41/94 M/s. J.M. Bhansali and Co. The Commissioner of Income Tax 73/94 Forbes Forbes Campbell and Co. Ltd. The Commissioner of Income Tax 74/94 Shri Miheer H. Mafatlal The Commissioner of Income Tax 79/94 Bakul Chemicals Pvt. Ltd. The Commissioner of Income Tax 103/94 M/s. R.M. Enterprises The Commissioner of Income Tax 104/94 M/s.Mittal Development Corpn., The Commissioner of Income Tax 105/94 M/s. Mittal Builders The Commissioner of Income Tax 106/94 M/s. Mittal Investment Corpn. The Commissioner of Income Tax 128/94 Miss Shalini H. Mafatlal The Commissioner of Income Tax 148/94 Oriental Containers Ltd. The Commissioner of Income Tax 185/94 Smt. Pannaben H. Mafatlal The Commissioner of Income Tax 278/96 M/s. Khosla Metal Power Pvt. Ltd. The Commissioner of Income Tax 282/96 The Presidency Co-operative Housing Society Ltd. The Commissioner of Income Tax 3 292/96 M/s. D.D. Hazare The Commissioner of Income Tax 294/96 M/s.Procter & Gamble(I) Ltd. The Commissioner of Income Tax 295/96 Estate of H.B.Mafatlal & Ors. The Commissioner of Income Tax 297/96 Procter & Gamble India Ltd. The Commissioner of Income Tax 317/96 National Organic Chemical Industries Ltd. The Commissioner of Income Tax 330/96 M/S. Eternit Everest Ltd. The Commissioner of Income Tax 8/97 Parner Taluka S.S.K.Ltd. The Commissioner of Income Tax 13/97 T.G. Nutha The Commissioner of Income Tax 16/97 Kothari Vora Associates The Commissioner of Income Tax 151/97 Radhika D. Pandya The Commissioner of Income Tax 156/97 Radhika D. Pandya The Commissioner of Income Tax 157/97 Pannaben H. Mafatlal The Commissioner of Income Tax 215/97 Shri Tapi Construction Pvt. Ltd. The Commissioner of Income Tax 302/97 P.G. Patki and Associates The Commissioner of Income Tax 307/97 Estate of H.B. Mafatlal by L.H, Radhika D. Pandya The Commissioner of Income Tax 309/97 Miheer H. Mafatlal The Commissioner of Income Tax 312/97 Hotel Empire Ltd. The Commissioner of Income Tax 313/97 Ethner Ltd. The C.I.T. of Bombay City-V 314/97 B.M. Thakkar and Co. Pvt. Ltd. The Commissioner of Income Tax 323/97 Vijay Associates The Commissioner of Income Tax 331/97 Parke Davis India Ltd. The Commissioner of Income Tax 332/97 S.D. Rajan The Commissioner of Income Tax 334/97 United India Motors Ltd. The Commissioner of Income Tax 364/97 Intersil (India) Ltd. The Commissioner of Income Tax 416/97 Shalini B. Mafatlal The Commissioner of Income Tax 421/97 Mazda Industry and Leasing Ltd. The Commissioner of Income Tax 476/97 Mansingka Ind. Ltd. The Commissioner of Income Tax 478/97 B.R.T. Ltd. The Commissioner of Income Tax 190/98 The Commissioner of Income Tax Yashwant K. Kole 252/98 Chimandas Ashok Kumar The Commissioner of Income Tax CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 11TH SEPTEMBER, 2009 P.C. : 1. None present for the parties. Perused relevant references. 4 2. All these matters were called out since the matters were pending in this Court right from the years 1989, 1990, 1991, 1993 and 1994, 1996, 1997 and 1998. Almost more than 20 years have passed in some of the matters, whereas in some more than 10 years have passed. No steps have been taken by 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 non compliance 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 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.)