| (a) | - | any property of a person has been attached under section 8 and no appeal against the order attaching such property has been preferred; or |
| (b) | - | any appeal has been preferred to the Appellate Tribunal, and- |
| (i) | - | in a case referred to in clause (a), such person dies or is adjudicated an insolvent before preferring an appeal to the Appellate Tribunal; or |
| (ii) | - | in a case referred to in clause (b), such person dies or is adjudicated an insolvent during the pendency of the appeal, |