Section 24(4) in The Orissa Motor Vehicles Taxation Rules, 1976
(4)If appellant or the petitioner in a revision dies, while the appeal or the revision is pending disposal, the same cannot be proceeded with unless the legal representative is made a party to the appeal or the revision. An application for impleading of the legal representative shall be made to the appellate or the revisional authority within ninety days, from the date on which the appellant or the petitioner in the revision died. If no such application is made, the appeal or the revision except when the revision, initiated by the revisional authority suo motu, shall abate as regards the deceased, appellant or petitioner, as the case may be.
