Section 30(1) in The Orissa Luxury Tax Rules, 1995
(1)If the appellant dies while the appeal is ending and it cannot be proceeded with unless his legal representative is made a party to the appeal, the appellate authority shall adjourn the hearing to enable his legal representative to appear and apply for being made a party. If the legal representative fails to do so within sixty days from the date on which the appellant dies, the appeal shall abate as regards the deceased.
