1. - The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short "the Tribunal"), has drawn up a statement of the case and has referred a question of law for the opinion of this court. The said reference was made under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, Shri Digamber Jain Dharamshala, Jaipur. After the said reference was received in this court and was registered, it was ordered that notices be issued to the parties. It was further ordered that since the reference is at the instance of the assessee, the assessee be asked to prepare or cause to be prepared the paper books within three months from the receipt of the notices. But, despite the service of the notices, the paper book has not been filed. A question arose as to whether, on the failure of the assessee or the Tribunal who has made the reference to furnish the paper book and the relevant documents, this court can refuse to answer the reference?

2. Under rule 513 of the Rajasthan High Court Rules (for short "the Rules") as and when a statement of case has been referred to this court by the Tribunal either under sub-section (1) or sub-section (2) of section 66 of the old I