https://www.taxtmi.com/caselaws?id=419475 A suit does not abate merely because the plaintiff company goes into liquidation and the liquidator is not promptly brought on record. Applying Order 22 Rule 8, the decisive question is whether the liquidator or assignee declines to continue the litigation; mere delay or procedural omission is insufficient to infer abatement. Where the liquidator has continued participating in proceedings concerning the suit property, impleadment by amendment is a technical step that can be permitted, and the suit may proceed. The challenge to abatement failed, the amendment to implead the liquidator was allowed, and the sale process was directed to continue under the prior directions. en-us Tue, 08 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419475 A suit does not abate merely because the plaintiff company goes into liquidation and the liquidator is not promptly brought on record. Applying Order 22 Rule 8, the decisive question is whether the liquidator or assignee declines to continue the litigation; mere delay or procedural omission is insufficient to infer abatement. Where the liquidator has continued participating in proceedings concerning the suit property, impleadment by amendment is a technical step that can be permitted, and the suit may proceed. The challenge to abatement failed, the amendment to implead the liquidator was allowed, and the sale process was directed to continue under the prior directions. Case-Laws Companies Law Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419475