(l) An appeal shall not abate by reason only of the death of an appellant or on his adjudication as an insolvent.
(2) The Tribunal may on an application made in this behalf by a legal representative of a deceased appellant make him a party and proceed with the appeal.
(3) When no application is made within ninety days of the death of an appellant or within such further time as the Tribunal may allow for bringing his legal representative on record, the appeal shall abate.
(4) On the insolvency of an appellant, the appeal may be continued by the assignee or the receiver for the benefit of creditors and if the assignee or the receiver fails to continue the appeal, the Tribunal may on its own motion or on an application by the respondent, dismiss the appeal.