SABYASACHI MUKHARJI, J. - (1.)THE IT Ref. No. 407 of 1973 (CIT, West Bengal IV, Calcutta vs. Mr. Muktiar Begum & Ors.) was a reference relating to the asst. yr. 1964-65 and 1965-66. The matter was about the assessment of the assessee as an AOP or as sole proprietor. The Tribunal by its order dt. 30th Sept., 1972 held that the assessment on the basis of an AOP was not valid. On that, for those years, reference application was made and under S. 256(1) of the IT Act, 1961, by a Statement of Case drawn up on 14th June, 1973, the Tribunal referred two questions to this Court for those two years. Those two questions inter alia, were (i) whether the Tribunal was justified in holding that the assessments on the basis of AOP was not valid; and (ii) on the facings and circumstances of the case where there was a consent on behalf of the minor children and Mr. Muktiar Begum to carry on the business as a single unit.
(2.)THIS Statement of Case, though made on 14th June, 1973 was forwarded to this Court on 27th July, 1973. As this Statement of Case had been submitted to this Court after a lapse of 120 days from the date of application for the reference, the Registrar of this Court by his order dt. 23rd Aug., 1973 admitted the Statement of Case subject to all exceptions that might be taken at the time of hearing of the reference. Inspite of the aforesaid order, until 10th March, 1979, i. e. to say nearly about six years, no Paper Book had been filed. Thereafter, on 13th March, 1979 leave was granted by Mr. Justice Deb and Mr. Justice Pyne to file Paper Book in matter No. 407 of 1973 in course of the following week. On 19th March, 1979 a certain Paper Book was filed in this Court. thereafter, when the matter came up for hearing before us on the last Thursday, 24th July, 1980, it was pointed out that the Paper Book was incorrect. The cover page of the Paper Book of IT Reference No. 407 of 1973 contained Reference Application No. 953 No. 772 (Cal) of 1973-74 in IT Appeal (Cal) of 1972-73. Inside the Paper Book, however, the Statement of Case that was filed related to Reference Application No. 772 (Cal) of 1973-74 arising out of IT Appeal No. 954 (Cal) of 1972-73 for the asst. yr. 1966-67. The Statement of Case related to the order of the Tribunal for the asst. yr. 1966-67. The statement of the case was prepared by the Tribunal on 28th Nov., 1974. This Statement of Case, as mentioned hereinbefore, relates to the asst. yr. 1966-67, i.e., following the asst. yrs. 1964-65 and 1965-66. Apart from the fact that this cover page is incorrect, in view of the fact the way in which the Revenue and the Government Department Act in this Court one overlooks that, but the inside papers relate to the assessment order of the Tribunal for the subsequent year. As yet no Paper Book has been filed in the IT Reference No. 407 of 1973 relating to the asst. yr. 1964-65 and 1965-66. There is no explanation for this delay. Even today when the matter was called on, it appears that the learned advocate appearing for the Revenue was not aware of what had happened and he was under the impression that the cover page was misprinted and mistyped only.
Incidentally, in order to expedite the matter this Court, instead, of insisting on printed Paper Book, permitted typed Paper Book. As we have mentioned before, the typed Paper Book in IT Reference No. 407/1973 relating to the asst. yrs. 1964-65 and 1965-66 has not yet been filed, when the reference was made by the Tribunal as early on 23rd Aug., 1973 in respect of the asst. yrs. 1964-65 & 1965-66. There is no justification for this, as a matter of fact.

(3.)LEARNED advocate appearing for the assessee had pointed out to us that this matter appeared in the daily cause-list on various dates and on 7th Feb., 1980 this fact was brought to the notice of the Advocate-on-record for the Government, who paid no heed to the same. In that view of the matter, as there is no Paper Book filed in IT Reference No. 407 of 1973 and as there is no sufficient cause for inordinate delay, we reject this reference and we decline to answer the question. In view of the conduct of the Government, we direct the Government to bear the entire cost of the reference.