1 gtr5-82 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION GIFT TAX REFERENCE NO.5 OF 1982 The Commissioner of Gift Tax, Mumbai ..Applicant. V/s. Arvind N. Mafatlal ..Respondent. None for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 5TH DECEMBER, 2011 P.C. :- None present for the applicant. Even on the last date i.e. 28/11/2011 none appeared on behalf of the applicant. In this view of the matter, we are left with no option but to return the reference unanswered. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)