1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Estate Duty Reference No.2 of 1985 The Controller of Estate Duty Nashik .. Applicant versus Mrs.Lalita P. Badiani .. Respondent ... Mr. P.S. Sahadevan for applicant. None for the respondent. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 7th September 2009 P.C:- 1. As tax incidence is less than Rs.4 lacs, the learned counsel for the applicant does not press the reference. Reference returned as unanswered. (D.G. KARNIK, J) (F.I. REBELLO, J)