(1) If any person, who having filed an appeal before the Appellate Authority or a revision petition before the authority specified in Section 36 or 38 dies before the conclusion of the final hearing of the same, the Appellate Authority or revisional authority, as the case may be shall adjourn further proceedings to enable the impleading of the legal representatives of the deceased. If the application for the impleading is not made within ninety days of the date of death of the party, the proceedings shall abate as regards the deceased. The application for impleading may be either by the party interested in getting final orders passed on the proceedings or by any legal representative of the deceased even though not so interested.

(2) The proceedings referred to in Sub-rule (1) shall not abate by reason of the death of any party between the conclusion of the final hearing, and the passing of the order, but the order may in such case be passed notwithstanding the death of the party and shall have the same force and effect as if it had been passed before the death took place.

(3) If a question arises in any such proceedings as to whether a person is or is not the legal representative of a deceased party the Appellate Authority or revisional authority, as the case may be, may determine the question summarily after taking such evidence as it deems necessary or direct the person asserting to be the legal representative, to produce an order of a competent court to establish his assertion and adjourn the proceedings for the purpose.

(4) Where a pending proceeding referred in Sub-rule (1) abates, no fresh proceedings shall be started on the same cause of action.

(5) (i) Any person bound to apply for impleading legal representatives of a deceased party in any proceedings referred to in Sub-rule (1) may apply within sixty days from the date of abatement, for an order to set aside the abatement, and if it is proved that he was prevented by sufficient cause from continuing the proceedings the Appellate Authority or revisional authority, as the case may be, may set aside the abatement.

(ii) The provisions of Section 5 of the Limitation Act, 1963 shall apply to an application made under clause (i).

(6) If during the pendency of any proceedings referred to in Sub-rule (1) before the Appellate Authority or Revisional Authority, the business of any party thereto is assigned to or devolves upon some other person either wholly or in part, the Appellate Authority or Revisional Authority may, on the application of such assignee or other person, add him as a party to the proceedings.

(7) If a party to a proceeding referred to in Sub-rule (1) becomes insolvent and his estate becomes vested in a Receiver the latter may, at the instance of the assessing authority, be made, by leave of the Appellate Authority or Revisional Authority, a party to the proceedings.