1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPLICATION NO.74 OF 2002 AND WEALTH TAX APPLICATION NO.75 OF 2002 The Commissioner of Wealth Tax Mumbai City IX .. Petitioner. V/s. Yakoob M. Patrawala, 20,Dr. E. Moses Road, Worli, Mumbai - 400 011 .. Respondent. Mr.Parag Vyas for the petitioner. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 30TH SEPTEMBER, 2005. DATED : 30TH SEPTEMBER, 2005. DATED : 30TH SEPTEMBER, 2005. P.C. : 1. The tribunal while rejecting reference has mentioned in its order that the department did not prefer any reference applications against the tribunal’s orders for the A.Y.s 1982-83 to 1985-86. If that be so, hardly there would be any question of law warranting reference in this Court. 2. The applications, therefore, are rejected with no order as to costs. (V.C. DAGA, J.) (J.P. DEVADHAR, J.)