IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 40 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO ------------------------------------------------------------- MATUBHAI C PATEL Versus COMMISSIONER OF WEALTH-TAX -------------------------------------------------------------- Appearance: 1. WEALTH TAX REFERENCE No. 40 of 1985 MR Manish Shah for JP SHAH for Petitioner No. 1 MR RP BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 10/07/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) 1. When the above matter was called out, it was submitted by learned advocate Shri Manish Shah appearing for the applicant-assessee that he had been instructed by the applicant to withdraw his appearance and, therefore, it would not be possible for him to appear in the matter on behalf of the applicant-assessee. Letter dated July 5, 2001 addressed to Shri J.P. Shah, advocate appearing for the assessee giving intimation to withdraw his appearance is placed on record of this Court. 2. Nobody has appeared for the applicant-assessee. In the circumstances we decline to answer the questions referred to this Court. The reference thus stands disposed of as unanswered, with no order as to costs. 10.7.2001. (A.R. Dave, J.) (D.A. Mehta, J.) /phalguni/