(1.) AT the instance of the Revenue, the Appellate Tribunal has stated the case and referred to us the following question of law:
(2.) WHEN the matter came on 31. 1. 2006, this Court passed the following order:
(3.) IN spite of paper publication in the Indian Express on 10. 2. 2006, there was no representation on behalf of the respondent on 15. 2. 2006 and hence, we directed the Registry to print the name of the respondent and post these cases next week.