IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 13 of 1993 For Approval and Signature: HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE A.M.KAPADIA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- S.A. RATHOD Versus Commissioner of Wealth Tax. -------------------------------------------------------------- Appearance: 1. WEALTH TAX REFERENCE No. 13 of 1993 SERVED BY RPAD - (N) for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE A.M.KAPADIA Date of decision: 11/02/2004 ORAL JUDGEMENT (Per : HON'BLE MR.JUSTICE M.S.SHAH) In this reference at the instance of the petitioner - assessee under section 27 (1) of the Wealth-tax Act, 1957, six questions were referred for our opinion for the assessment years 1979-80 and 1981-82. When the reference is called out for hearing, none appears for the petitioner assessee though served. Mr. Manish R. Bhatt, learned standing counsel appears for the revenue. Though the reference was made at the instance of the assessee in the year 1993, neither the paper book is filed nor any one appears the assessee. Hence we decline to answer the questions referred for our opinion. The reference accordingly stands disposed of for want of prosecution. (M.S. Shah, J.) (A.M. Kapadia, J.) --- (karan)