1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE (LODGING) ITRL NO. NAME OF APPLICANT NAME OF RESPONDENT 13/92 Shalini B.Mafatlal. The Commissioner of Income Tax 4/96 M/s. Nandini Syntex Ltd. The Commissioner of Income Tax 25/96 Shree Ambeshwar Paper Mills Pvt. Ltd. The Commissioner of Income Tax 107/96 M/s. William Jacks & Co.(India) Ltd. The Commissioner of Income Tax 123/96 Shri Miheer H. Mafatlal The Commissioner of Income Tax 125/96 Mis Shalini H. Mafatlal The Commissioner of Income Tax 155/96 M/s. Garware Filament Corpn. Ltd. The Commissioner of Income Tax 158/96 Vadilal Nandlal Shah. The Commissioner of Income Tax 160/96 Satish V., Ghatge The Commissioner of Income Tax 210/96 The Dharamsi Morarji Chemical Co. Ltd. The Commissioner of Income Tax 211/96 Shri Miheer Mafatlal The Commissioner of Income Tax 212/96 Smt. Shardaben B. Mafatlal The Commissioner of Income Tax 224/96 Sangamner Bhag Sahakari Sakhar Karkana Ltd. The Commissioner of Income Tax 226/96 Rahuri Sahakari Sakhar Karkhana Ltd. The Commissioner of Income Tax 228/96 Shri Jagdamba S.S.K. Ltd. The Commissioner of Income Tax 230/96 Gangapur Sahakari Sakhar Karkhana Ltd. The Commissioner of Income Tax 238/96 Panzarakan S.S.K. Ltd. The Commissioner of Income Tax 252/96 Smt. Shardaben B. Mafatlal The Commissioner of Income Tax 58/2000 The Commissioner of Income Tax Shriram Sahakari Sakhar Karkhana Ltd. 59/2000 The Commissioner of Income Tax B.A.Mohota Textiles Traders Pvt. Ltd. 60/2000 The Commissioner of Income Tax Abhijit Iron Processors Pvt. Ltd. 61/2000 The Commissioner of Income Tax Kishorebhai Kalidas Patel 23/87 Precision Bearing India Ltd. The Commissioner of Income Tax WEALTH TAX REFERENCE (LODGING) WTRL NO. NAME OF APPLICANT NAME OF RESPONDENT 395/87 Seoneo J. Nazir The Commissioner of Wealth Tax 19/89 Shri Yograj Makar, HUF The Commissioner of Wealth Tax 81/89 Mrs. Asha V. Gokhale The Commissioner of Wealth Tax 2 86/89 Mrs.Nusrut S. Dattobhai The Commissioner of Wealth Tax 89/89 Mr. Sevantlal M. Sheth The Commissioner of Wealth Tax 93/89 Mrs.Narmeen F. Fazalbhoy The Commissioner of Wealth Tax 117/89 Mr. F.T. Khorakiwalla The Commissioner of Wealth Tax 144/89 Mr. K.H. Erani The Commissioner of Wealth Tax 163/89 Shri A.I. Vakil Trust The Commissioner of Wealth Tax 165/89 Mrs. Kanwaldeep Kaur Sahney The Commissioner of Wealth Tax 167/89 Smt. Usha Ashwin Gandhi The Commissioner of Wealth Tax 231/89 Amit Choksey Trust & Ors. The Commissioner of Wealth Tax 258/89 Shri Shailesh C. Choksi The Commissioner of Wealth Tax 259/89 Shri Ashwin C.Chowksi The Commissioner of Wealth Tax 262/89 Shri C.N. Choksi Trust The Commissioner of Wealth Tax 266/89 Shri Hemnabh R. Khatau The Commissioner of Wealth Tax 276/89 Shri Mahendra C. Choksi The Commissioner of Wealth Tax 284/89 Smt. Umabai Kelkar The Commissioner of Wealth Tax 344/89 Mr. Arices F. Fazalbhoy The Commissioner of Wealth Tax 349/89 Smt. Tanmanben C. Choksi The Commissioner of Wealth Tax 351/89 Shri Amit C. Choksey & Ors. The Commissioner of Wealth Tax 352/89 Smt. Nandini D.Karia The Commissioner of Wealth Tax 354/89 Mr. N.B. Godrej & Ors. The Commissioner of Wealth Tax 356/89 Smt. Dipika Amar Vakil & Ors. The Commissioner of Wealth Tax 357/89 Smt. Rita M. Choksi & Ors. The Commissioner of Wealth Tax 358/89 The Trustees of Asha A.V. Akil Trust The Commissioner of Wealth Tax 359/89 Mr. K.N. Naoroji The Commissioner of Wealth Tax 362/89 Shri Devinder Singh Sahney The Commissioner of Wealth Tax 363/89 Shri Ashok D. Sanghvi The Commissioner of Wealth Tax 402/89 Smt. S.I. Nanavati The Commissioner of Wealth Tax 407/89 Shri Kuntal M. Bhogilal The Commissioner of Wealth Tax 72/90 D.L. Menezes The Commissioner of Wealth Tax 121/90 Smt. Umabai S. Kelkar The Commissioner of Wealth Tax 352/91 Nirmal Bhogilal (HUF) The Commissioner of Wealth Tax 88/93 Shri Miheer H. Mafatlal The Commissioner of Wealth Tax 252/95 Shri Vinod V. Parekh The Commissioner of Wealth Tax 28/96 M/s. Ethnor Ltd. The Commissioner of Wealth Tax 251/96 Smt. Shalini H. Mafatlal The Commissioner of Wealth Tax 299/96 Shri Miheer H. Mafatlal The Commissioner of Wealth Tax CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 16TH SEPTEMBER, 2009 3 P.C. : 1. 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 1987, 1989, 1991, 1992, 1993. 1995, 1996 and 2000 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 by 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.)