IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 67 of 1984 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 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 Civil Judge? : NO -------------------------------------------------------------- VINUBHAI H PANCHAL (HUF) Versus COMMISSIONER OF WEALTH TAX -------------------------------------------------------------- Appearance: NOTICE SERVED for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 26/06/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) This reference is made under the provisions of Wealth Tax Act, 1957 at the instance of the applicant-assessee. Though served, nobody has appeared for the applicant-assessee. Learned advocate Shri B.B. Naik has appeared for the revenue. In view of the fact the applicant-assessee has not appeared, we decline to answer the question referred to this court. The reference is returned unanswered and is accordingly disposed of with no order as to costs. (A.R. Dave, J.) (D.A. Mehta, J.) (hn)