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Continuation of proceedings in the event of death or insolvency.

Section 72 - Miscellaneous - Other Direct Tax Provisions - Section 72 - 72. (1) Where- (a) any property of a person has been attached under section 8 and no appeal against the order attaching such property has been preferred; or (b) any appeal has been preferred to the Appellate Tribunal, and- (i) in a case referred to in clause (a), such person dies or is adjudicated an insolvent before preferring an appeal to the Appellate Tribunal; or (ii) in a case referred to in clause (b), such person dies .....

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or order by the Appellate Tribunal, no appeal has been preferred to the High Court under section 42; or (b) any such appeal has been preferred to the High Court,- then- (i) in a case referred to in clause (a), the person entitled to file the appeal dies or is adjudicated an insolvent before preferring an appeal to the High Court, or (ii) in a case referred to in clause (b), the person who had filed the appeal dies or is adjudicated an insolvent during the pendency of the appeal before the High .....

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