PR KUMARAPPAN Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS reference is at the instance of the assessee. The assessee was served with notice regarding the pendency of this reference way back in the year 1994. The assessee did not appear in person or through counsel. Another notice was sent on 9th Aug., 2002, and served on the assessee on 16th Aug., 2002. Even thereafter the assessee has not chosen to appear either in person or through counsel. There is no representation on his behalf.

(2.) THE questions referred to us at the assessee's instance are :