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State of Odisha - Section

Section 44 in The Orissa Luxury Tax Rules, 1995

44. Procedure in case of death of one of several appellant ts opponents or of sole appellant or applicant.

- If an appellant or applicant dies while the appeal or application for reference is pending and it cannot be proceeded with unless his legal representative is made a party to the appeal or application, the Tribunal shall adjourn further proceedings to enable his legal representative to appeal and apply for being made a party. If the legal representative fails to do so within ninety days from the date on which the appellant or applicant died,the appeal or the application shall abate as regards the deceased.