:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.312 OF 2004 IN WEALTH TAX APPEAL LODGING NO.1268 OF 2003 The Commissioner of Wealth Tax. ..Appellant. Vs. Shri. R.R. Jhaveri. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Ms. Aasifa Khan for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. There is a delay of 370 days in filing the appeal. There is affidavit in support. The learned counsel for the respondent opposed for condonation of delay on the ground that there is no cause shown. 2. Now the counsel for the respondent brought our attention that the respondent has expired on 17.12.1997. That being the case, the appeal against the dead person is not maintainable. Considering the above, motion is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.) :2: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL LODGING NO.1268 OF 2003 The Commissioner of Wealth Tax. ..Appellant. Vs. Shri. R.R. Jhaveri. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Ms. Aasifa Khan for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. For reasons set out while disposing of the notice of motion, this appeal is dismissed. We make it clear that if the appellant pursue any remedy which he is entitled at law, the dismissal of this appeal will not preclude the appellant from pursuing such remedy. (R.S. MOHITE, J.) (F.I. REBELLO, J.)