bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO.7 OF 1981 The Controller of Estate Duty, Nagpur ..Applicant Vs. Krishnarao Ramchandra Patil ..Respondent WITH ESTATE DUTY REFERENCE NO.9 OF 1981 The Controller of Estate Duty, Nagpur ..Applicant Vs. Jeroo Navroz Vakil ..Respondent Mr.D.K.Kamwal i/b. H.D.Pandey for applicant. None for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 18TH JANUARY,2010 P.C. 1. Heard. Perused reference applications. 2. Learned Counsel for the applicant submits that the tax impact involved in the present matters is less than Rs.1/- lac. In this view of the matter the questions need not to be answered. Hence, the Reference applications returned unanswered. (K.K.TATED,J.) (V.C.DAGA,J.)