Section 27 in Bihar Commercial Taxes Tribunal Regulation, 1979
27. Procedure in case of death of applicant.
- If any of the applicant dies while the application is pending hearing and it cannot be proceeded with unless his legal representative is made a party to the proceedings, the Tribunal shall adjourn further proceedings to enable his legal representative to appear and apply for being made a party. If the legal representative fails to do so within ninety days from the date on which the applicant died, the application shall abate as regards the deceased.
