1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1573 OF 1995 Abdullabhai O. Merchant .. Petitioner V/s Wealth Tax Officer, Ward 24(6) & Ors. .. Respondents Mr. Paras Savla with Dr. K. Shivram and Mr. Subhash S. Shetty for the Petitioner. Mr. D.K. Kanwal for the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 17TH AUGUST 2009 P.C. : 1. The petitioner has moved this Court against the notice dated 21st March 1995 whereby the Wealth Tax Officer has sought to re-assess the net wealth for the assessment year 1984-85 which, according to him, is based on notice by the Valuation Officer to re-assess the property afresh. 2. Similar issue has come up before this Court for consideration in Commissioner of Wealth Tax v. Sona Properties (P) Ltd., (2008) 216 CTR (Bom) 217. Considering the ratio of the said judgment, the impugned notice 2 dated 21st March 1995 will have to be quashed. 3. In the light of the above, Rule is made absolute in terms of prayer clause (a). There shall be no order as to costs. (D.G. KARNIK, J.) (F.I. REBELLO, J.)