1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Estate Duty Reference No. 16 of 1998 The Controller of Estate Duty Nasik ..Applicant vs. Shri M.C.Dakle ..Respondent Mr.D.K.Kamal with Mr.H.D.Pandey for applicant. None for the respondent. CORAM: V.C.DAGA AND K.K.TATED JJ 25th January,2010 P.C. 1 Learned Counsel appearing for the applicant submits that the tax liability is less than Rs.4,00,000/- and hence reference need not be answered. In view of this the reference is returned unanswered. (K.K.TATED J.) (V.C.DAGA J.)