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State of Odisha - Section

Section 45 in The Orissa Luxury Tax Rules, 1995

45. Procedure in case of death of one of several respondents or opponents or of sole respondent or opponent.

- If a respondent or opponent dies while the appeal or application for reference is pending and it cannot be proceeded with unless his legal representative made a party to the appeal or application, the appellant or the applicant shall apply to the Tribunal for making the legal representative of such respondent or opponent a party to the appeal or application for reference within ninety days from the date on which the respondent or opponent died. If the appellant or applicant fails to do so, the appeal or application for reference shall abate as regards the deceased.