Judgment :- RATNAM J. In these tax case references under section 27(1) of the Wealth-tax Act, 1957, at the instance of the assessee, the following common questions of law have been referred to this court for its opinion "(1) Whether, on the facts and in the circumstances of the case, the assessee-individual is entitled to deduction under section 5(1)(iv)(a) in respect of the exempted asset, namely, agricultural land, held by the firm in which the assessee is a partner, in computing the net wealth of the assessee ? (2) Whether, on the facts and circumstances of the case, the entire coffee and tea bushes fall within the expression 'growing crops' in section 5(1)(viii)(a) of the Act ?" * Though the references were received in this court as far back as September 29, 1981, and the assessee had been served in the references, till this date the assessee had not taken steps to prosecute the references. Not even vakalat had been filed on behalf of the assessee, though 10 years have elapsed. Indeed, it is seen from the record of the proceedings that the matter had been posted before the Deputy Registrar of this court on three occasions and time had been granted. Despite that, the assessee had not taken any steps so far. Under these circumstances, we are constrained to return the references unanswered.