IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ESTATE DUTY TAX REFERENCE NO. 1 OF 1995 The Controller of Estate Duty, Pune. ... Petitioner. V/s. Shri C.R.Dakle, Pune. ... Respondent. D.K.Kamwal with H.D.Pandey for the applicant. Prakash Shah i/b. S.N.Inamdar for the respondent. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 27th January 2010. P.C. : Learned counsel for the applicant submits that the tax effect in this reference is less than Rs.4 lakh. In this view of the matter, reference is returned unanswered. (K.K.TATED, J.) (V.C.DAGA J.)