INDU BHUSAN SAH HUF Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) SINCE the aforesaid two writ petitions raise a common question, they are being disposed of finally by means of a common judgment after hearing learned counsel for the parties. In these two cases in spite of time being granted in the past to learned counsel for the Revenue no counter-affidavit has been filed. In fact, on April 16, 1991, the last order was passed for granting further time to file counter-affidavit and no more, but even thereafter more than two years have already elapsed, no counter-affidavit has been filed, nor any application has been moved except for an oral request which was made today to grant further time. In fact more than 13 years have gone since the filing of the writ petition and no counter-affidavit has been filed. There is no justification to grant any further time and we are deciding these petitions finally only on the basis of the averments made in the writ petition itself after hearing learned counsel for the parties.

(2.) THROUGH the first writ petition, the petitioner seeks quashing of the assessment proceedings initiated under Section 17 of the Wealth-tax Act for the assessment years 1976-77, 1977-78 and 1978-79 by means of the impugned notices dated March 6, 1980, and an order dated April 4, 1981, reference to which is made in the letter for the Valuation Officer, which are annexures-4, 5, 6 and 14 to the writ petition.

(3.) THE said writ petitions are accordingly allowed with costs.