Abatement-Indian Law Encyclopedia

Abatement’ means the termination of an action, by the death of a party or change of interest, pendente lite. The effect of abatement is provided under Order 22 Rule 9, C.P.C. Order 22 Rule 9 provides that where a suit abates or is dismissed under Order 22, no fresh suit shall be brought on the same cause of action. However, under subrule (2) of Rule 9, abatement can be set aside, as provided thereunder. Therefore, if the suit is proceeded as if a deceased defendant has not been impleaded as a party at all in suit, there is no bar from instituting a suit against his legal representative. In the case of joint tortfeasors a suit cannot fee instituted against some of them leaving out others.

  • In State of Punjab vs. Nathu Ram, AIR 1967 SC 89, the Supreme Court has held that if one of the respondents is dead and if no legal representative is brought on record, the decree so far lis the deceased respondent and appellant is concerned has become final, and that the Court shall not proceed with, an appeal when the success of appeal would lead to Court’s coming to a decision which will be contradictory to decree which had become final in respect of same subject matter
  • Final abatement -In State of Punjab vs. Nathu Ram, AIR 1967 SC 89, the Supreme Court has held that if one of the respondents is dead and if no legal representative is brought on record, the decree so far lis the deceased respondent and appellant is concerned has become final, and that the Court shall not proceed with, an appeal when the success of appeal would lead to Court’s coming to a decision which will be contradictory to decree which had become final in respect of same subject matter
  • Income Tax Act, 1961:  The word ‘abatement’ is referable to something, which is pending alive, or is subject to deduction. The abatement refers to suspension or termination of the proceedings either of the main action, or the proceedings ancillary or collateral to it. The word is commonly used in the legislations, which provide for abatement of action/ suit; abatement of legacies; abatement of nuisance; and all actions for such nature, which have the pendency or continuance. The proceedings, which have already terminated are not liable for abatement unless statute expressly provides for such consequence thereof. The word ‘pending’ occurring in the second proviso to Section 153A of the Act, is also significant. It is qualified by the words ‘on the date of initiation of the search’, and makes it abundantly clear that only such assessment or reassessment proceedings are liable to abate.