SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION GIFT TAX REFERENCE NO.2 OF 1982 GIFT TAX REFERENCE NO.2 OF 1982 GIFT TAX REFERENCE NO.2 OF 1982 The Commissioner of Gift Tax ..Applicant. V/s. M/s.T.R. Dhote ..Respondent. Mr.R.G.Bhat for applicant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND OCTOBER, 2007. DATED : 22ND OCTOBER, 2007. DATED : 22ND OCTOBER, 2007. P.C. :- P.C. :- P.C. :- Learned counsel for the appellant states that HE has instructions not to press the reference. In that light of that reference is returned as unanswered. The question of law, if any, is left open for consideration in an appropriate case. 2. Reference disposed of accordingly. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)