2018 (3) TMI 74

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.... for the year 2009-'10 and the months of April, May and June of 2011. Exts.P1 to P3 orders have been challenged by K.F.Francis in appeal. K.F.Francis died on 17.07.2013. Ext.P4 order has been challenged by the first petitioner in appeal after the death of K.F.Francis. Exts.P5 to P7 are the orders passed by the appellate authority in the appeals preferred by K.F.Francis challenging Exts.P1 to P3 orders. Ext.P8 is the order passed by the appellate authority in the appeal preferred by the first petitioner against Ext.P4 order. In terms of Exts.P5 to P8 orders, the appellate authority affirmed Exts.P1 to P4 orders. Exts.P5 to P7 orders proceed on the basis that when the appeals were taken up for hearing, the authorised representative of lat....

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....ules, 2005 (the Rules), which are relevant in the context read thus: "76. Procedure in case of death of appellant or revision petitioner pending proceedings. - (1) If a person who has filed an appeal or revision or against whom any appeal or revision is pending before any authority under the Act, other than the High Court, dies before the conclusion of the final hearing of the same, the authorized representative appearing for the party or any of the legal representatives, shall, as soon as he comes to know of the death, inform the appellate or revisional authority, as the case may be, about it. The authority concerned shall, thereupon, adjourn further proceedings to enable the impleading of the legal representatives of the deceased....

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....iness of any party thereto is assigned to or devolves upon some other person, either wholly or in part, the appellate or revisional authority may, on the application of such assignee or other person, add him as a party to the proceedings. (7) If a party to a proceedings referred to in sub-rule (1) becomes insolvent and his estate becomes vested in a Receiver, the latter may, at the instance of the assessing authority, be made, by leave of the appellate or revisional authority, a party to the proceedings. 77. Setting aside of abatement.- (1) (i) Any person bound to apply for impleading legal representatives of a deceased party in any proceedings referred to in sub-rule (1) of rule 76 may apply, within sixty days from the date of aba....