Condonation of delay in substitution upheld where legal heir's impleadment was sought promptly after death notice in a tax appeal.

The Tribunal was justified in condoning the delay in seeking substitution and in permitting impleadment of the deceased proprietor's legal heir in the pending tax appeal. The Court accepted that the registration had already stood transferred to the son on his own application, the death of the proprietor was promptly brought to the Tribunal's notice, and the impleadment request was filed within a reasonable time. As the explanation for the delay was satisfactory and no undue laxity by the Department was shown, the Tribunal's order disclosed no infirmity and was upheld.

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Issues: Whether the Tribunal was justified in condoning the delay and allowing impleadment of the legal heir of the deceased proprietor in the pending tax appeal.

Analysis: The registration had already been transferred in the name of the son of the deceased proprietor on his own application, and the Tribunal was informed of the death of the proprietor shortly thereafter. The application for impleadment was filed within a reasonable time after the death was brought to notice. The delay in seeking substitution was not attributable to any undue laxity on the part of the Department, and the explanation offered for condoning the delay was found satisfactory. The Tribunal had considered the matter in its entirety and its order disclosed no infirmity warranting interference.

Conclusion: The Tribunal's order condoning the delay and permitting impleadment was upheld.

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