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State of Odisha - Section

Section 46 in The Orissa Luxury Tax Rules, 1995

46. No abatement by reason of death after hearing.

- Notwithstanding anything contained in Rules 44 and 45, there shall be no abatement by reason of the death of any party between the conclusion of the hearing and the passing of the order, but the order may in such case be passed notwithstanding the death and shall have the same force and effect as if it had been passed before the death took place. No legal representative need be made party in such case.