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TMI Blog2018 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated, the said appeals were abated. Rule 77 of the Rules provides for application to set aside the abatement in a case of this nature. The said Rule also provides that provisions contained in Section 5 of the Limitation Act applies to the application under Rule 77 of the Rules - in the absence of any material to indicate that the first petitioner was aware of the pendency of the appeals at the time of the death of her husband, the first petitioner shall be given an opportunity to file applications to get herself impleaded and set aside the abatement of the appeals preferred against Ext.P1 to P3 orders. Petition allowed permitting the first petitioner to prefer applications for impleading and set aside the abatement of the appeals p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business establishment of late K.F.Francis was returned with the endorsement 'addressee not known'. The case of the first petitioner is that she had no knowledge about Exts.P1 to P3 orders and the decision taken by the appellate authority on the appeals preferred by K.F.Francis against the said orders. It is also her case that she came to know of Ext.P8 order when she received Exts.P9 and P10 notices demanding payment of the amounts covered by the said orders. It is stated that steps are being taken by the first petitioner to challenge Exts.P5 to P8 orders in second appeals before the Kerala Value Added Tax Appellate Tribunal. The petitioners, in the circumstances, seek directions to the respondents to refrain from continuing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal representative of the deceased, even though not so interested. The Application shall be in Form No. 35 (2) If the application for impleading is not made within sixty days of the date of death of the party, the proceedings shall abate as regards the deceased. (3) The proceedings referred to in sub-rule (1) shall not abate by reason of the death of any party between the conclusion of the final hearing, and the passing of the order, but the order may, in such case, be passed notwithstanding the death of the party and shall have the same force and effect as if it had been passed before the death took place. (4) If a question arises in any such proceedings as to whether a person is or is not the legal representative of a deceased party, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the appellate or revisional authority, as the case may be, may set aside the abatement. ( ii) The provisions of section 5 of the Limitation Act, 1963 shall apply to an application made under clause (i). (2) The application shall be in Form No. 35 A and shall be verified in the manner specified therein. In the light of Rule 76 of the Rules, since nobody got himself/herself impleaded as additional appellant in the appeals preferred by K.F.Francis on his death within the time stipulated, the said appeals were abated. Rule 77 of the Rules provides for application to set aside the abatement in a case of this nature. The said Rule also provides that provisions contained in Section 5 of the Limitation Act applies to the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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