:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO.93 OF 1998 The Commissioner of Wealth Tax. ..Applicant. Vs. Shri.Manmohan K. Desai. ..Respondent. Mr.P.S.Sahadevan for the Applicant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY, 2009. PC : 1. The question referred to in the present reference was a question also in Wealth Tax Reference No.6 of 1995 which has been disposed off by us, by a separate order passed today. 2. In view of the above, for the similar reasons, the question referred in the present reference is also answered in the affirmative, in favour of the assessee and against the revenue. Reference is disposed off accordingly. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)