Cit vs Shri Ram Fibres Ltd.
2003 Latest Caselaw 798 Del

ORDER

The case has been placed before the court for appropriate orders as the revenue, at whose instance the reference was made, has failed to take steps to take out notice to the respondent as also to file the paper books, despite various opportunities, right from the year 1997.

2. Mr. R.D. Jolly, learned senior standing counsel for the revenue, submits that since all the relevant documents are available in the file of ITC No. 10/95, the revenue may be exempted from filing the documents and the paper books in this case. We are afraid, we cannot accede to the prayer made by learned counsel for the petitioner. Once a party chooses to have a reference made to this court, it is under obligation to comply with all the rules which are applicable to the regular references. As noted above, the revenue has not only failed to file the requisite paper books, it has also failed to take steps even to take out notice to the respondents. In view of the above, we return the reference unanswered.

2. Mr. R.D. Jolly, learned senior standing counsel for the revenue, submits that since all the relevant documents are available in the file of ITC No. 10/95, the revenue may be exempted from filing the documents and the paper books in this case. We are afraid, we cannot accede to the prayer made by learned counsel for the petitioner. Once a party chooses to have a reference made to this court, it is under obligation to comply with all the rules which are applicable to the regular references. As noted above, the revenue has not only failed to file the requisite paper books, it has also failed to take steps even to take out notice to the respondents. In view of the above, we return the reference unanswered.

3. The reference stands disposed of.

3. The reference stands disposed of.