The Commissioner of Wealth Tax, Haryana, Himachal Pradesh and Delhi Vs. Girdharilal etc.
EmailAppeal: Civil Appeal No.913-24 of 1975.
Petitioner: The Commissioner of Wealth Tax, Haryana, Himachal Pradesh and Delhi
Respondent: Girdharilal etc.
Apeal: Civil Appeal No.913-24 of 1975.
Judges: R.S.PATHAK,CJI & M.H.KANIA,JJ.
Date of Judgment: Mar 18, 1988
Head Note:
PRACTICE AND PROCEDURE
Substitution proceedings – Respondent, an individual being assessed to Wealth Tax died – Time granted to take substitution proceedings expired – No steps taken by the appellant in that regard – Appeals abated and matter disposed of accordingly.
JUDGEMENT:
O R D E R
1. Mr. K.B.Rohtagi, learned counsel for the respondent, states that the respondent Girdharilal who has been assessed in the status of individual in the assessment proceedings giving rise to appeals, died on 26 May, 1984. The fact of the death was communicated in the presence of learned counsel for the appellant when the matter was taken up on 13 November, 1987. On that date the Court made an order granting eight weeks to the appellant to take substitution proceedings. It appears from the Office Report that no steps have been taken at all by the appellant in that behalf. The time permitted for taking substitutions proceedings has expired long ago. In the circumstances, the appeals abate and are disposed of accordingly. There will be no order as to costs.
1. Mr. K.B.Rohtagi, learned counsel for the respondent, states that the respondent Girdharilal who has been assessed in the status of individual in the assessment proceedings giving rise to appeals, died on 26 May, 1984. The fact of the death was communicated in the presence of learned counsel for the appellant when the matter was taken up on 13 November, 1987. On that date the Court made an order granting eight weeks to the appellant to take substitution proceedings. It appears from the Office Report that no steps have been taken at all by the appellant in that behalf. The time permitted for taking substitutions proceedings has expired long ago. In the circumstances, the appeals abate and are disposed of accordingly. There will be no order as to costs.
