P. K. MOHANTI, J.

( 1 ) BOTH the Civil Revisions have been heard together and will be disposed of by this common judgment as they raise a common question of law and fact.

( 2 ) THE short point for decision in both the cases is whether a suit filed against a sole defendant who had died prior to the institution of the suit is a nullity and whether the plaintiff will be allowed to add the legal representatives of the deceased defendant under the provisions of Order 1, Rule 10, Civil Procedure code.

( 3 ) THE Cuttack Municipality filed S. C. C. Suit No. 106 of 1974 against one chintamoni Behera and S. C. C. Suit No. 107 of 1974 against one Kartik chandra Mitra for recovery of the arrears of municipal taxes. The process-servers who were entrusted with the service of the suit summonses reported that the defendants in both the suits had died long prior to the institution of the suits. Then the plaintiff applied in both the suits for substitution of the legal representatives of the deceased defendants. The learned S. C. C. Judge rejected the applications for substitution and held that the suits had abated. Aggrieved by this order the plaintiff has preferred these Civil Revisions. It is