Commissioner General of Inland Revenue vs. Pigott Chapman and Company – sllr 2019 volume 3 page 412

In the case between the Commissioner General of Inland Revenue and Pigott Chapman and Company (a partnership comprising Chapman International (Pvt) Ltd and the late Ayman Abdul Cader), the court addressed the issue of whether the partnership remained a valid legal entity capable of appeal following the death of one partner. It was held that, notwithstanding the death of Ayman Abdul Cader, the partnership continued to hold itself out as an existing legal entity, thereby maintaining its capacity for legal proceedings. The principle reaffirmed was that the dissolution of a partnership upon the death of a partner does not automatically invalidate ongoing appellate proceedings where the partnership continues to act as such. This decision was grounded in the interpretation of the Tax Appeals Com