TMI Blog2015 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... s was a patent mistake committed by the Tribunal and I am of the view that, the 3rd respondent Tribunal ought to have considered and passed orders permitting the petitioner to implead herself as the legal heir of late Sri.N.K.Muhamood who had died on 12.01.2006 during the pendency of the appeal before the Appellate Tribunal. The non-impleadment of the legal heir of late Sri.N.K.Mahamood effectively meant that the Tribunal passed Ext.P3 order in respect of a dead person and thereby rendered its order a nullity in law. - Directed to permit the petitioner to implead herself as the legal heir - Decided in favor of petitioner. Penalty proceedings u/s 271(1)(c) - Held that:- The petitioner has not demonstrated any valid reason for interfering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri.N.K.Mahamood preferred an appeal before the 2nd respondent appellate authority. The said appeal came to be dismissed by Ext.P2 order of the 2nd respondent. Aggrieved by Ext.P2 order, Sri.N.K.Mahamood filed an appeal before the 3rd respondent Appellate Tribunal. Pending consideration of the appeal by the Appellate Tribunal, Sri.N.K.Mahamood also died, on 12.01.2006, as evidenced by Ext.P4 death certificate. The petitioner in the writ petition, therefore, preferred an application for impledment of the legal heirs of late Sri.N.K.Mahamood before the 3rd respondent Appellate Tribunal. It would appear that the said application, filed for the impleadment of the legal heirs of late.Sri.N.K.Muhamood, was not considered by the 3rd respondent Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in Ext.P3 order, the 3rd respondent Tribunal erroneously assumed that Sri.N.K.Mahamood who had filed the appeal before it against Ext.P2 order of the 2nd respondent, had died even before the filing of the said appeal. On the basis of the said finding, the 3rd respondent Tribunal did not permit the petitioner to implead the legal heirs of late N.K.Mahamood as appellants in the appeal before the Tribunal, for the purposes of pursuing the said appeal before the Tribunal. This was a patent mistake committed by the Tribunal and I am of the view that, the 3rd respondent Tribunal ought to have considered and passed orders permitting the petitioner to implead herself as the legal heir of late Sri.N.K.Muhamood who had died on 12.01.2006 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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