https://www.taxtmi.com/caselaws?id=22131 Where a tax reference is made at the instance of the assessee, the High Court Rules may require the assessee to prepare and supply the paper book before the matter is ripe for hearing. If the paper book is not filed despite notice, the Court is not obliged to answer the reference and may return it unanswered. The procedural requirement is treated as a condition for hearing, and the Court may rely on the rule-based process and supporting precedent to decline consideration on the merits until compliance is made. en-us Fri, 26 Jul 1991 00:00:00 +0530 Mon, 07 Dec 2009 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22131 Where a tax reference is made at the instance of the assessee, the High Court Rules may require the assessee to prepare and supply the paper book before the matter is ripe for hearing. If the paper book is not filed despite notice, the Court is not obliged to answer the reference and may return it unanswered. The procedural requirement is treated as a condition for hearing, and the Court may rely on the rule-based process and supporting precedent to decline consideration on the merits until compliance is made. Case-Laws Income Tax Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22131