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State of Odisha - Section

Section 50 in The Orissa Luxury Tax Rules, 1995

50. Non-application by the legal representative in time.

- A person claiming to be the legal representative of a deceased appellant or applicant or the assignee or receiver of an insolvent appellant or applicant may apply within sixty days from the date of abatement or dismissal of the appeal or application for reference to have the abatement or dismissal set aide and if it is proved to the satisfaction of the Tribunal that he was prevented by sufficient cause from appearing within time; the Tribunal shall set aside the abatement or dismissal and proceed with the appeal or application for reference.