Section 14 in Authority for Advance Rulings (Procedure) Rules, 2003
14. Continuation of proceedings after the death, etc., of the applicant.-
Where the applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end, the application shall not abate and may be permitted by the Authority, where it considers that the circumstances justify it, to be continued by the executor, administrator, or other legal representative of the applicant or by the liquidator, receiver or assignee, as the case mav be, on an application made in this behalf.
