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 ORIGINAL CIVIL JURISDICTION GIFT TAX REFERENCE NO.4 OF 1982 The Commissioner of Gift Tax....Applicant Versus Totaram H.Sidhwani ...Respondent Mr. P.S. Sahadevan,for the Applicant. CORAM CORAM CORAM : F.I. REBELLO : F.I. REBELLO : F.I. REBELLO & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATED DATED DATED : 23RD OCTOBER 2007 : 23RD OCTOBER 2007 : 23RD OCTOBER 2007 P.C. P.C. P.C. . As the tax incidence is less than Rs.4.00 lakhs learned Counsel states that he has instructions not to press the reference. In the light of that reference returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.) (F.I. (F.I. (F.I. REBELLO REBELLO REBELLO, J)