-= : 1 : =- IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WEALTH TAX APPLICATION NO.32 OF 2002 WEALTH TAX APPLICATION NO.32 OF 2002 WEALTH TAX APPLICATION NO.32 OF 2002 The Commissioner of Wealth Tax ..Petitioner. V/s. Trustees of the Estate of R.D.Patel ..Respondent. AND AND AND WEALTH TAX APPLICATION NO.33 OF 2002 WEALTH TAX APPLICATION NO.33 OF 2002 WEALTH TAX APPLICATION NO.33 OF 2002 The Commissioner of Wealth Tax ..Petitioner. V/s. Amit C. Chokshi ..Respondent. AND AND AND WEALTH TAX APPLICATION NO.38 OF 2002 WEALTH TAX APPLICATION NO.38 OF 2002 WEALTH TAX APPLICATION NO.38 OF 2002 The Commissioner of Wealth Tax ..Petitioner. V/s. Shri M.C. Pithawala ..Respondent. AND AND AND WEALTH TAX APPLICATION NO.39 OF 2002 WEALTH TAX APPLICATION NO.39 OF 2002 WEALTH TAX APPLICATION NO.39 OF 2002 The Commissioner of Wealth Tax ..Petitioner. V/s. Shri Mahesh C. Pithawala ..Respondent. Mr.Parag Vyas i/b. T.C.Kaushik for applicants in all the matters. -= : 2 : =- CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 9TH SEPTEMBER, 2005. DATED : 9TH SEPTEMBER, 2005. DATED : 9TH SEPTEMBER, 2005. P.C. :- P.C. :- P.C. :- The learned counsel appearing for the revenue submits that the considering the small amount of tax involved and taking into account its minimal impact on the revenue, these applications may be disposed of applying the Judgment of this Court delivered in the case of Commissioner of Income-Tax case of Commissioner of Income-Tax case of Commissioner of Income-Tax V/s. Camco Colour Co. V/s. Camco Colour Co. V/s. Camco Colour Co. reported in (2002) 254 I.T.R. (2002) 254 I.T.R. (2002) 254 I.T.R. 565 (Bom.) 565 (Bom.) 565 (Bom.), Considering the prayer made, all the applications stands rejected with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)