As already stated hereinbefore, it appears that Dr. Naimur Rahman died on 26.12.2007 leaving behind a widow, three sons and a daughter and of these heirs: widow and a son are already on record in Company Matter No. 26 of 2006 as petitioner Nos. 2 and 3. In Company Matter No. 137 of 2005, wife of Dr. Naimur Rahman is already on record as petitioner No.2. Therefore, the respective company matter did not abate as a whole. It further appears from the applications for substitution that the cause was shown as to the delay in filing the applications beyond 90 (ninety) days of the date of the death of Dr. Naimur Rahman. Manzurur Rahman vs. Dr. Naimur Rahman (Md. Abdul Wahhab Miah J) (Civil) 11 ADC 593