Dismissed¶¶22-23
M/S.P.K.Satpathy v. State
Orissa HCSTREV/97/2008
Case brief
AI extract
What is this about?
Abatement of revision petition (STREV) on death of sole petitioner-assessee; failure of heirs/successors to effect substitution despite order dated 07.11.1997 granting three weeks for substitution; dismissal for abatement without adjudication on merits; Orissa High Court at Cuttack; bench of Chief Justice Harish Tandon and Justice M.S. Raman; no statutory provision or precedent discussed; relevant to consequences of non-substitution of a deceased sole petitioner in a pending revision.
What did the court decide?
The revision petition is dismissed as having abated, the sole petitioner-assessee having died since long and no step for substitution having been taken by the heirs and/or successors. ¶¶22-23