IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WEALTH WEALTH WEALTH TAX APPLICATION NO. 15 OF 2000 TAX APPLICATION NO. 15 OF 2000 TAX APPLICATION NO. 15 OF 2000 The Commissioner of Wealth Tax. ... Petitioner. V/s. Shri Mohanlal Jalan. ... Respondent. WITH WITH WITH WEALTH WEALTH WEALTH TAX APPLICATION NO. 16 OF 2000 TAX APPLICATION NO. 16 OF 2000 TAX APPLICATION NO. 16 OF 2000 The Commissioner of Wealth Tax. ... Petitioner. V/s. Shri Tolaram Jalan. ... Respondent. WITH WITH WITH WEALTH WEALTH WEALTH TAX APPLICATION NO. 17 OF 2000 TAX APPLICATION NO. 17 OF 2000 TAX APPLICATION NO. 17 OF 2000 The Commissioner of Wealth Tax. ... Petitioner. V/s. Shri Tolaram Jalan. ... Respondent. A.S.Rao for the petitioner. Ms.Shobha C. Khavnekar for the respondents. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 18th March, 2005. : 18th March, 2005. : 18th March, 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel appearing for the petitioner. . Having heard learned counsel for the petitioner, it is not in dispute that the similar application being Wealth Tax Application No.14 of 2000 raising identical question has already been dismissed by this Court by a reasoned order. In this view of the matter, there is no merit in the these applications. . However, since the sole respondent in these applications has expired and no steps were taken to substitute the name of deceased respondent, we have no option but to dismiss these applications as abated. Accordingly, all these applications are dismissed as abated with no order as to costs. *****