IN THE HIGH COURT OF GUJARAT AT AHMEDABAD GIFT TAX REFERENCE No 3 of 1987 TO GIFT TAX REFERENCE No 8 of 1987 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH Sd/- and Hon'ble MR.JUSTICE D.A.MEHTA Sd/- ============================================================ 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 -------------------------------------------------------------- CHIMANBHAI LALBHAI (HUF) SAMVEG ARVINDBHAI ARVIND NAROTTAM (HUF) SHRENIK KASTURBHAI (HUF) MANAN NIRANJAN MANINI NIRANJAN Versus COMMISSIONER OF GIFT-TAX -------------------------------------------------------------- Appearance: SERVED BY RPAD - (N) for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 24/09/2001 COMMON JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) All these references are made under the Gift Tax Act in respect of assessment year 1983-84. 2 Though Paper Books were filed at the relevant time, when the references are called out, none appears on behalf of the applicant-assessee. In this view of the matter we decline to answer the questions referred for our opinion. 3 References are accordingly disposed of with no order as to costs. Sd/- Sd/- (M.S.Shah, J) (D.A.Mehta, J) m.m.bhatt