ORDER Ravi R. Tripathi, J. The present application is filed by the son of the respondent in Criminal Appeal No.2005 of 2005. 1.1. The application is filed under Section 394 of the Code of Criminal Procedure, 1973 (hereinafter referred as "the Code" for short) for bringing on record the fact of death of the accused (respondent) of Criminal Appeal No.2005 of 2005 with Criminal Misc. Application No.12974 of 2006. 2. What is prayed is "Your Lordships will be pleased to pass appropriate order for taking on record the certificate of death at Annexure A and further be pleased to pass order giving effect to the abatement of appeal finally." 3. Learned advocate Mr. Niraj Ashar for Mr. J.H. Singh invited attention of the Court to the decision of the Honourable the Apex Court in the matter of Maganbhai Punjabhai Gajjar (D) Tr. L.R. v. State of Gujarat, reported in 2010 (2) GLH 694. Learned advocate for the applicant submitted that the Honourable the Apex Court was pleased to observe as under in paragraph 6.3. The same is reproduced for ready perusal. "6.3 The High Court was justified in observing that the sole respondent-accused has expired on 18.12.2006 during the pendency of the Criminal Appeal and the Criminal Appeal No.797 of 1992 was ordered to be abated. This part of the judgment is correct but thereafter the Division Bench has observed as under:- "However, at the same time, it is also observed that while disposing of this Appeal as having abated, this Court has not been able to consider the Appeal and impugned judgment and order on merits, in view of the provisions of Section 394 of the Criminal Procedure Code, therefore, it may not be construed that the judgment and order passed by the learned Trial Court acquitting the opponent original accused is confirmed on merits. The heirs of the deceased shall not be entitled to consequential other benefits, if any, automatically on disposal of the present Appeal as having abated and consequently confirming the judgment and order passed by the learned Trial Court (not on merits). The heirs of the deceased accused person shall not be permitted to claim arrears of wages only on the ground that the appeal has been abated on account of death of accused opponent, automatically. The heirs of the deceased accused person shall not be permitted to claim arrears of wages only on the ground that the appeal has been abated on account of death of accused opponent, automatically. At this stage, decision of the Hon'ble Supreme Court in the case of State of T.N. v. T. Thulsingam and Ors. reported in 1994 Supp (2) SCC 405 (para 83) is required to be referred to." 3.1. Learned advocate for the applicant invited attention of the Court to Section 394 of the Code which pertains to abatement of the appeal. Subsection (1) of Section 394 reads as under. "Every appeal under section 377 or section 378 shall finally abate on the death of the accused." 3.2. Learned advocate submitted that no other order can be passed except saying that appeal stands abated. 4. Learned APP Mr. Shah is not able to dislodge any of the aforesaid submissions made by learned advocate for the applicant because they are based on the observations made by the Honourable the Apex Court and based on clear cut provisions of the Code. 5. However, we will be failing in our duty if we do not make similar observation as is made by the Honourable the Apex Court in paragraph 7 of the judgment which is as under. "......The concerned authorities would decide regarding entitlement of any benefit which may be due to the legal heirs of the deceased in accordance with their rules and provisions of law." 6. With this, the present application is allowed. The appeal is disposed of as having abated. Appeal allowed.