HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO. 10 OF 1979 The Controller of Estate Duty, Bombay... Appellant Vs. Charandas Vallabhdas ... Respondent Mr. R.L. Mukherjee for the Appellant. WITH ESTATE DUTY REFERENCE NO. 12 OF 1979 The Controller of Estate Duty, Bombay... Appellant Vs. Shri. K.M.Mehta ... Respondent Mr.R.L. Mukhkerjee for the Appellant. WITH ESTATE DUTY REFERENCE NO. 13 OF 1979 The Controller of Estate Duty, Bombay... Appellant Vs. Mrs. L.P.Trikamdas .. Respondent Mrs. R.G. Shah for the Appellant. WITH ESTATE DUTY REFERENCE NO. 1 OF 1981 The Controller of Estate Duty, Bombay... Appellant Vs. Shri.Dhirajlal S. Kapasi ... Respondent Mr. R.L. Mukherjee for the Appellant. WITH ESTATE DUTY REFERENCE NO. 3 OF 1981 The Controller of Estate Duty, Bombay... Appellant Mrs.Homi S.Modi ... Respondent Mr.R.L. Mukherjee for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 21, 2008 DATED: JANUARY 21, 2008 DATED: JANUARY 21, 2008 P.C. P.C. P.C. . As the tax incidence of the Reference is less than Rs. 4 lakhs, the learned counsel does not press the Reference.The reference is returned as unserved. The question of law, if any left open for consideration in appropriate case. Reference disposed off accordingly. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)