1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO. 10 OF 1987 Smt. Mangala G. Abhyankar .. Applicant V/s Controller of Estate Duty .. Respondent Ms. Aarti Sathe i/b Mr. Arun P. Sathe for the applicant. Mr. P.S. Sahadevan for the respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 17TH AUGUST 2009 P.C. : 1. The record is not available either with the assessee, who has expired during the pendency of these proceedings, or the Revenue. The record is not traceable in the Registry. 2. In view of the demise of the assessee, the counsel earlier appearing on her behalf states that she has instructions from the heirs not to press the reference. 2 3. As the record is not available and as no steps have been taken to bring on record the legal heirs, if any, of the assessee, the reference is dismissed for non-prosecution. (D.G. KARNIK, J.) (F.I. REBELLO, J.)