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2013 (9) TMI 916 - CALCUTTA HIGH COURTParty in Proceedings - Case against the proprietorship firm where the proprietor has died - Nature of Business - Held that:- The firm itself being a sole proprietorship business was not a sui juris - Therefore, it cannot be a party in any proceeding - In a sole proprietorship business the proprietor himself was the sui juris and should have been made a party - Since the appeal had been filed against the person who was not a sui juris the appeal itself was dismissed.
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