IN THE HIGH COURT OF GUJARAT AT AHMEDABAD GIFT TAX REFERENCE No. 10 of 1987 TO GIFT TAX REFERENCE No. 17 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 -------------------------------------------------------------- VIMLABEN SIDDHARTHBHAI SUNIL SIDDHARTHBHAI SIDDHARTH KASTURBHAI ARVIND NAROTTAM PANNA SHRENIKBHAI SIDDHARTH KASTURBHAI HANSA NIRANJAN SHRENIK KASTURBHAI 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) These References were made at the instance of the assessees under the Gift Tax Act. However, inspite of passage of fifteen years no Paper Books are filed nor any one has appeared when the references are called out. In view of the above we decline to answer the questions referred for our opinion. 2 The References stand disposed of accordingly with no order as to costs. Sd/- Sd/- (M.S.SHAH,J) (D.A.MEHTA,J) m.m.bhatt