1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION GIFT TAX REFERENCE NO.1 of 1999. The Commissioner of Gift Tax, Bombay .. Applicant versus Bombay Marine Engineering Works Pvt.Ltd .. Respondent ... Mr. P.S. Sahadevan for the applicant. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 10th August 2009 P.C:- 1. On instructions, learned counsel does not press the reference as the tax incidence is less than Rs.4 lakhs. Reference returned as unanswered. (D.G. KARNIK, J) (F.I. REBELLO, J)