N.N. Mathur, J. - (1.) HEARD Mr. L.M. Lodha, learned Counsel for the department and Mr. Mahendra Trivedi, learned Counsel for the assessee.
(2.) IT is submitted by both the learned Counsel for the respective parties that question of law involved in this group of reference applications stand answered by the judgment of the Division Bench dated 26.2.2001 rendered in D.B. Wealth Tax Reference Application Np. 103/1995 C.W.T. v. Smt. Sita Devi and D.B. Wealth Tax Reference Application No. 106/1995 C.W.T. v. Mohanlal. All the reference applications stand disposed of in terms of the aforesaid judgment dated 26.2.2001. ;