Section 97(1) in The Kerala Agricultural Income Tax Rules, 1991
(1)If any person, who having filed an appeal or a revision petition before the authority specified in section 72 or 77 dies before the conclusion of the final hearing of the appeal or revision, the appellate Or revisional authority, as the case may be, shall adjourn further proceedings to enable impleading of the legal representatives of the deceased. If the application for the impleading is not made within ninety days of the date of death
