https://www.taxtmi.com/caselaws?id=768597 Section 72 of the Prevention of Money Laundering Act permits the legal representative of a deceased appellant to continue the pending appeal, and the absence of any express substitution period means the application cannot be rejected for limitation alone. In a special statutory appeal, Order XXII of the Code of Civil Procedure and Article 120 of the Limitation Act are not automatically imported unless the statute or valid rules make them applicable. A tribunal must therefore preserve the appeal and decide it on merits, rather than treat it as abated on technical procedural grounds. The discussion emphasises that a liberal, fair procedure is required where the statute itself protects continuation of the appeal. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 10:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768597 Section 72 of the Prevention of Money Laundering Act permits the legal representative of a deceased appellant to continue the pending appeal, and the absence of any express substitution period means the application cannot be rejected for limitation alone. In a special statutory appeal, Order XXII of the Code of Civil Procedure and Article 120 of the Limitation Act are not automatically imported unless the statute or valid rules make them applicable. A tribunal must therefore preserve the appeal and decide it on merits, rather than treat it as abated on technical procedural grounds. The discussion emphasises that a liberal, fair procedure is required where the statute itself protects continuation of the appeal. Case-Laws Money Laundering Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768597