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1992 (7) TMI 354 - MADHYA PRADESH HIGH COURTExtract: .......party at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper-books so as to enable hearing of the reference, this Court is not bound to answer the reference. We refuse to answer the reference and also saddle the assessee with the costs of the department quantified at Rs. 150/-.
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