1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON ESTATE DUTY REFERENCE NO.3 OF 1982 The Controller of Estate-duty, Bombay City-II, Bombay .. Applicant. Versus Smt.Jayashree A. Kapadia, (L/H of late Anil Jetharam Kapadia) "Neel Kamal", Daulat Nagar, Borivli (E), Bombay .. Respondent. Mr.R.G. Bhat for the applicant. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 28TH SEPTEMBER, 2007. P.C. : 1. Learned counsel, on instructions, states that he does not press the reference, as the tax incidence is less than Rs.4,00,000/-. 2. The reference returned unanswered. (F.I. REBELLO, J.) (J.P. DEVADHAR, J.)