Tax reference proceedings are advisory in nature, so death of the assessee does not cause abatement absent express statutory provision.

Reference proceedings under section 66 of the Income-tax Act, 1922 are advisory in character, so the High Court remains bound to answer the referred question and the death of a party does not, by itself, stop the reference. Order 22, Rule 4 of the Code of Civil Procedure does not apply to such proceedings unless the statute expressly provides otherwise, and there is no abatement merely because legal representatives are not brought on record within the suit-based time rule. The substitution application was therefore maintainable and allowed, enabling the reference to proceed to disposal.

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Issues: Whether Order 22, Rule 4 of the Code of Civil Procedure applied to a reference proceeding under section 66 of the Income-tax Act, 1922, and whether the proceedings had abated on the death of the assessee.

Analysis: A reference under section 66 is in the nature of an advisory proceeding in which the High Court is bound to answer the question referred to it. The parties are present to assist the Court, and the absence or death of one party does not by itself stop the reference. The procedural scheme of the Income-tax Act, 1922 did not make Order 22 applicable to such references, and there was no statutory basis for holding that the reference had abated merely because the legal representatives were not brought on record within the period applicable to suits.

Conclusion: Order 22, Rule 4 of the Code of Civil Procedure did not apply, and there was no abatement of the reference proceedings. The substitution application was maintainable and was allowed.

Final Conclusion: The Court held that death of an assessee after a tax reference has been stated does not terminate the reference, and the legal representatives may be brought on record so that the reference can proceed to disposal.

Ratio Decidendi: Reference proceedings under section 66 of the Income-tax Act, 1922 are advisory in character and are not governed by the abatement provisions of Order 22 of the Code of Civil Procedure unless the statute expressly so provides.

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