@)) IN THE HIGH COURT OF GUJARAT AT AHMEDABAD ESTATE DUTY REFERENCE No 1 of 1995 For Approval and Signature: HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE A.M.KAPADIA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- GAUTAM SARABHAI LR OF LATE SARLADEVI SARABHAI Versus CONTROLLER OF ESTATE DUTY -------------------------------------------------------------- Appearance: 1. ESTATE DUTY REFERENCE No. 1 of 1995 NOTICE SERVED for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : HON'BLE MR.JUSTICE M.S.SHAH and HON'BLE MR.JUSTICE A.M.KAPADIA Date of decision: 21/01/2004 ORAL JUDGEMENT (Per : HON'BLE MR.JUSTICE M.S.SHAH) In this reference at the instance of the assessee, the following question is referred for our opinion in the matter of estate of Smt. Sarladevi Sarabhai who expired on 11.1.1975 :- "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that Smt. Sarladevi Sarabhai had interest in HUF property of Ambalal Sarabhai which was dutiable under the provisions of the Estate Duty Act ?" 2. Although the reference was made at the instance of the assessee as far back as on 13.9.1994, neither anyone appears for the applicant-assessee nor is any paper book filed. 3. In view of the above, we decline to answer the question referred to us. The reference accordingly stands disposed of for want of non-prosecution. (M.S. Shah, J.) (A.M. Kapadia, J.) sundar/-