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The Orissa Value Added Tax Rules, 2005
CHAPTER XI : APPEAL, REVISION AND RECTIFICATION

91. No abatement by reason of death after hearing.-

Notwithstanding anything contained in rule 90, there shall be no abatement of appeal by reason of the death of any appellant between the conclusion of the hearing and the passing of the order, but the order may in such case, be passed notwithstanding the death and shall have the same force and effect as if it had been passed before the death took place and no legal representative need be made party in such case.