Substitution after death of appellant upheld under Rule 22 where proper party sought continuance of proceedings

Rule 22 of the CESTAT (Procedure) Rules provides that where an appellant dies during the pendency of proceedings, the appeal abates unless an application is made for continuance by or against the proper party. On the stated facts, the substitution request was supported by a death certificate and showed that the deceased proprietor left behind a wife and minor child. The request to substitute the applicant in place of the deceased proprietor was found justified and was allowed, permitting the proceedings to continue in the name of the proper party.

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Issues: Whether the substitution application for continuance of the appeal after the death of the proprietor was maintainable and liable to be allowed under Rule 22 of the CESTAT (Procedure) Rules.

Analysis: Rule 22 provides that where an appellant dies during pendency of proceedings, the appeal abates unless an application is made for continuance of the proceedings by or against the proper party. The application was supported by the death certificate and the facts showed that the deceased proprietor had left behind his wife and a minor child. On these facts, the request for substitution of the applicant in place of the deceased proprietor was found justified.

Conclusion: The substitution application was allowed and the applicant was permitted to be substituted in place of the deceased proprietor.

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