@JUDGMENTTAG-ORDER
V.S. Sirpurkar, J.
The questions referred to us at the instance of the assessee are as follows :
1. Whether, under the facts and circumstances of the case, the Tribunal was right in confirming the denial of the claim of the applicant for
exemption u/s 5(1)(xxxiii) of the Wealth Tax Act?
2. Whether, under the facts and circumstances of the case, the Tribunal was right in holding that the requirements of section 5(1)(xxxiii) of the
Wealth Tax Act, read with section 6 of the Income Tax Act was not satisfied by the applicant?
2. This matter is pending since 1992. Seeing that the assessee was still not on record and there was no appearance on behalf of the assessee, we
had directed the Registry to serve the assessee by registered post with acknowledgement due. Accordingly, the notice was sent and it is obvious
from the acknowledgement card that the applicant was served on 11-7-2002. Still, when the matter came up today before us, it was found that the
assessee has not taken any steps either to file Vakalatnama or the typeset etc., and there is no appearance on behalf of the assessee also. It is
therefore obvious that the assessee is not interested in carrying on with the reference. The reference is therefore sent back without any answers.
No costs.
