hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO. 23 OF WEALTH TAX REFERENCE NO. 23 OF WEALTH TAX REFERENCE NO. 23 OF 1981 Shri Mohanlal Bherulal Lunawath ... Appellant Versus The Commissioner of Wealth Tax ... The Commissioner of Wealth Tax ... The Commissioner of Wealth Tax ... Respondent Mr.S.N. Inamdar for Appellant. Mr.P.S. Sahadevan for the Respondent. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 09, 200 DATED: JANUARY 09, 200 DATED: JANUARY 09, 2009 P.C. P.C. P.C. . The tribunal referred the following question : "Whether on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the penalty levied under Section 18(1)(a) of the Wealth Tax Act, 1957 were rightly leviable on the assessment years?" . The issue which arose was to whether non filing of returns was a continuing offence. The Supreme Court in its decision reported in Maya Rani, 1986 (157) ITR 330 has held in favour of the Revenue. In the light of that, Reference is answered against the Assesseee and in favour of the Revenue. Reference disposed of accordingly. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)