DEMO|

The Orissa Value Added Tax Rules, 2005
CHAPTER XI : APPEAL, REVISION AND RECTIFICATION

Body 90. Procedure in case of death of one of several appellants or of sole appellant. -

If an appellant dies while the appeal is pending 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 and where the legal representative fails to do so within sixty days from the date on which the appellant dies, the appeal shall be abated as regards the deceased and in such cases the proviso to sub-rule (2) of rule 88 shall not apply:

Provided that if the legal representative becomes a party within the time specified above and the case is proceeded with not more than three adjournments shall be allowed for hearing of the case.