1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX Reference (L) No. Name of the Appellant Name of the Respondent. 1222/1982 Mr.A.H. Bhiwandiwala The C.W.T., Bombay City VII, Bombay 1290/1983 Executors of the Estate of late Shri Bishesharlal Chirawala The C.W.T., Bombay City VIII, Bombay 1383/1983 Ashok Bhalchandra Garware The C.W.T., Bombay City III, Bombay 1392/1983 Ramesh Bhalchandra Garware The C.W.T., Bombay City III, Bombay. 1417/1983 Mrs.Yeshodhara Raje Bhansali The C.W.T., Central II, Bombay 1583/1983 Madhav Rao J. Scindia The C.W.T., Central II, Bombay INCOME TAX Reference (L) No. Name of the Appellant Name of the Respondent. 447/1981 M/s.The North Goa State Coop. Soc. The CIT, Bangalore 614/1981 M/s.Pfizer Limited The CIT, Bombay City V 758/1981 M/s.Damodar Bulk Carriers Ltd. The CIT, Bombay III 766/1981 M/s.Baboobhai Patel & Co. The CIT, Bombay City V 767/1961 M/s.Tilaknagar Distilleries & Industries Limited The CIT, Bombay City I 25/1987 Walchandnagar Ind. Limited The CIT, Bombay City I, Bombay 37/1987 Shri Kashmirsingh Ramsingh The CIT, Central I, Bombay 52/1987 & 246/87 M/s.Bengal Properties Pvt.Ltd The CIT, Bombay City IV, Bombay 68 & 357/1987 M/s.Continuous Stationery (Pvt) Ltd. The CIT, Bombay City I, Bombay 76/1987 Thirumalai Chemicals Ltd., The CIT, Bombay City III, Bombay 92/1987 M/s.Fida Films & Hotel Co. Private Limited The CIT, Bombay City II, Bombay 101/1987 M/s.Palghar Rolling Mills Pvt.Ltd. The CIT, Bombay City III, Bombay 107/1987 Shri Maharana Prithviraj Singhji of Danta The CIT, Bombay City XI, Bombay 119/1987 Bhanbai Nenshi Mahila Vidyalaya The CIT, Bombay City IV, Bombay 188/1987 M/s.Indofil Chemicals Limited The CIT, Bombay City VI, Bombay 195/1987 M/s.Johnson & Johnson Limited The CIT, Bombay City V, Bombay 211/1987, 396/1989 M/s.Mazda Dye Chem Pvt. Ltd. The CIT, Bombay City V, Bombay 319 & 327/1987 Scindia Workshop Limited The CIT, Bombay City II, Bombay 354/1987 M/s.Chemo Pharma Lab. Limited The CIT, Bombay City II, Bombay 2 375/1987 The Nanded Central Coop. Consumers’ Wholesale & Retail Stores Limited The CIT, Nashik 399/1987, 260/1989 Shri A.M. Kanhere & Co. The CIT Bombay City X, Bombay 400/1987 M/s.Saurashtra Trust The CIT, Bombay City IV, Bombay 426/1987 M/s.ACC Babcock Limited The CIT, Bombay City IV, Bombay 439/1987 M/s.Amritlal Chemaux Limited The CIT, Bombay City III, Bombay 447/1987 Premier Automobiles Limited The CIT, Bombay 466/1987 M/s.Hill Son & Dinshaw Pvt.Ltd. The CIT, Bombay City II, Bombay 507/1987 M/s.Sangamner Electric Supply Co. Limited, Ahmednagar The CIT, Nashik 518/1987 M/s.Prerna Premises Pvt. Limited The CIT, Bombay City III, Bombay 521/1987 Shri J.P. Patel The CIT, Bombay City II, Bombay 591/1987 M/s.Samar Manmade Fibres Pvt.Ltd The CIT, Bombay City II, Bombay 613/1987 M/s.Hatkesh Coop.Hsg.Soc. Limited The CIT, Bombay City X, Bombay 622/1987 Garware Paints Limited The CIT, Bombay City IV, Bombay 626/1987 The Scindia Steam Navigation Co.Ltd The CIT, Bombay City II, Bombay 118/1989 CMCA Family Trust The CIT, Bombay City III 166/1989 SKF Bearings India Limited The CIT, Bombay City V, Bombay 208/1989 M/s.WMI Cranes Limited The CIT, Bombay City V, Bombay 228/1989 Pent Ocean Steamships Pvt.Limited The CIT, Bombay City II, Bombay 248/1989 Capt.A.L. Kapoor The CIT, Bombay City XI, Bombay 251/1989 Othan Patsonkia Piraeul, Madras The CIT, Bombay 253/1989 Carona Limited The CIT, Central II, Bombay 335/1989 Mr.Rajkumar Gupta, Prop. Of M/s. General Sales Agency The CIT, Bombay City V, Bombay 336/1989 Gajra Gears (P) Limited The CIT, Bombay City V, Bombay 346/1989 Weldekor Laminates Pvt. Ltd. The CIT, Bombay City IV, Bombay 350/1989 Executors of the Estate of Late Sir Mathuradas Vissanji The CIT, Bombay City VI, Bombay 372/1989 Shri L.P. Korgaonkar, Kolhapur The CIT, Kolhapur 395/1989 M/s.Mafatlal Industries Ltd. The CIT, Bombay City VI, Bombay 399/1989 Deepak Fertilizers & Petrochemicals Corporation The CIT, Bombay City III, Bombay 421/1989 Bennett Coloman & Co. Limited The CIT, Bombay VI 442/1989 The Dharamshi Morarji Employees (Kumhari) Workmen Welfare Fund The CIT, Bombay City VI, Bombay 445/1989 Juhu View Engerprise The CIT, Bombay City IX, Bombay 476/1989 Shri V.K. Punshi The CIT, Bombay City XI, Bombay 482/1989 Mrs.N.G. Gokhale The CIT, Bombay City V, Bombay 3 486/1989 M/s.Kantilal & Co. (Bombay) The CIT, Bombay City X, Bombay 487/1989 Atlas Copco (India) Limited The CIT, Bombay City III, Bombay 586/1989 M/s.Ethnor Limited The CIT, Bombay City V, Bombay 545/1989 M/s.Warner Lambart Company The CIT, Bombay City II, Bombay 552/1989 Esquire Press (P) Limited The CIT, Bombay City VI, Bombay 562/1989 M/s.Computility India Pvt. Limited The CIT, Bombay City III, Bombay 71/2000 The CIT, Vidarbha Nagpur Viner Ispat Limited, Nagpur 114/2000 The CIT, Vidarbha Nagpur Nagpur Alloys Casting Ltd., Nagpur 115/2000 The CIT, Vadarbha Nagpur Prabhu Steel Industries Ltd., Nagpur 116/2000 The CIT, Vidarbha Nagpur Nav Bharat Press Pvt.Ltd., Nagpur 3/2005 The CIT, Bombay City III M/s.Nathani Steel Ltd., 4/2005 The CIT, Central II Bombay Shri Ashok D. Sanghvi, Bombay 6/2005 The CIT, Bombay City VIII, Bombay M/s.Shrenuj & Co., 7/2005 Hindustan Conductors Pvt. Limited The CIT, Bombay City 1 12/2005 N.R.C. Ltd., The CIT, Bombay City VI, Mumbai 14/2005 The CIT, Central II, Mumbai Smt.Deepika A. Mehta 15/2005 Deepika A. Mehta The CIT, Central II, Bombay 11/2006 The CIT, Bombay City M/s.Excel Industries Limited 12/2006 The C.W.T., Mumbai City – I Shri Sudhir S. Mehta, Mumbai 14/2006 37/2006 C.I.T., City VI, Bombay M/s.Pampasar Distilleries Ltd., 18/2006 M/s.Jayant Tipnis The CIT, Bombay City II, Mumbai 23/2006 The CIT, Mumbai The Municipal Co-op. Bank 24/2006 Homi Mehta & Sons Private Limited The CIT, Bombay City VI, Mumbai 25/2006 The CIT, City II, Mumbai M/s.Hindustan Computer Systems Consultations Pvt. Limited, Mumbai 27/2006 Shri R.K. Bansal, Mumbai The CIT, City I Mumbai 39/2006 The CIT Hindustan Aluminium Corpn. Ltd. 40/2006 The CIT – V, Pune The Roha Ashtamic Coop. Urban 41/2006 The CIT – VII, Bombay Shri Kantilal Vithaldas Shah 42/2006 The CIT, Bombay City IV, Bombay M/s.Bengal Properties Pvt.Ltd. 49/2006 Hame Agencies Private Limited The CIT, Bombay 54/2006 The CIT, Central – I Bombay M/s.Martel Hammer Pharmaceuticals Pvt.Ltd. 71/2006 The CIT, Central I, Mumbai M/s.Grasim Industries Limited & Anr. 73/2006 The CIT, Bombay City VI M/s.Homi F. Mehta, Mumbai 74/2006 The CIT, Bombay City V M/s.Indian Lead Private Limited 78/2006 Sesa Goa Limited The CIT Karnataka III, Banglore 83/2006 The CIT, City V M/s.Syeth Laboratories Ltd., 4 None for the appellant in all these matters. None for the respondent in all these matters. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 9TH SEPTEMBER 2009 P.C. : None present for the parties. Perused relevant references. 2. All these matters were called out since the matters were pending in this Court right from the years 1981, 1982, 1983, 1987, 1989, 2000, 2005 and some of them are pending since 2006. Almost more than 24 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 / revenue 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 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.)