1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO.4 OF 1986 Estate of Late Smt.Radha K. Gajjar .. Applicant versus The Controller of Estate Duty Bombay .. Respondent ... Mr.I.M. Munim & S.J. Mehta for the applicant. Mr. P.S. Sahadevan for the respondent. . CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 10th August 2009 P.C:- 1. Both counsel for the applicant assessee as well as the revenue state that records are not traceable and it is not possible to reconstruct the records. On behalf of the applicant assessee, learned counsel states that on instructions that he does not press the reference. Accordingly, reference returned as unanswered. (D.G. KARNIK, J) (F.I. REBELLO, J)