IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 52 of 1989 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE K.A.PUJ ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO @ ABHAY INVESTMENTS PVT.LTD. Versus COMMISSIONER OF WEALTH TAX -------------------------------------------------------------- Appearance: 1. WEALTH TAX REFERENCE No. 52 of 1989 SERVED BY RPAD - (N) for Petitioner No. 1 MR TANVISH U BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE K.A.PUJ Date of decision: 04/07/2002 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) Though served, none appears for the applicant- assessee. Mr Tanvish Bhatt, learned Standing Counsel for the respondent - revenue is present. Since this is a reference at the instance of the assessee and none appears for the applicant- assessee though the reference is pending since 1989, we decline to answer the questions referred to us and dispose of the Reference accordingly with no order as to costs. (M.S. Shah,J) (K.A. Puj,J) zgs/-