1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY REFERENCE NO. 4 OF 1988 H.D. Davierwalla .. Applicant V/s Controller of Estate Duty .. Respondent Ms. Arman Dalal i/b Crawford Bayley & Co. 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. On instructions, learned counsel for the applicant does not press the reference. The reference is returned unanswered. (D.G. KARNIK, J.) (F.I. REBELLO, J.)