1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO. 3 of 1979 V.G. Badamia .. Applicant versus The Controller of Estate Duty Bombay .. Respondent ... Mr.Ajit Shah i/b D.Vyas & Mr.S.S.Shetty for the applicant. Mr.P.S. Sahadevan for the respondent. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 10th August 2009 P.C:- 1. Consequent to the judgement of this court in EDR No.2 of 1976 in the case of Control of Estate Duty Vs. Shri V.G. Badamia dated 5th June 1990, the following question “Whether on the facts and circumstances of the case, the Tribunal on the ratio of the decisions of the Supreme Court in Controller of Estate Vs. C.B. Ramchandra Gounder (88 ITR 448) and Controller of Estate Duty Vs. Ramarathnam & ors (91 ITR 1) was correct in holding a) that there was a mistake apparent on the fact of the record in so far as its order dtd.20.12.1970 in E.D.A.No.100 of 1966-67 is concerned and b) That 2 the finding of the Tribunal upholding the inclusion of the aforesaid sum of Rs,3,36,000/- to the estate of Rs.3,36,000/- to the estate of the deceased passing on his death under section 10 of the Act merited deletion?” 2. In the light of the judgement of this court, the question has become academic and hence question is accordingly disposed of. (D.G. KARNIK, J) (F.I. REBELLO, J)