Section 18A(3) in The Kerala Value Added Tax Act, 2003
(3)The assessing authority shall, after making necessary enquiries on an application under sub-section (2), pass orders on the same with in fifteen days from the date of receipt of such application.Explanation. - (1) The expression "the legal heir who continues the business" used in this section shall also include a partnership consisting solely of the legal heirs of the deceased dealer as partners.
