Section 99 in The Kerala Agricultural Income Tax Rules, 1991
99.
If a question arises any such proceeding as to whether a person is or is not the legal representative of a deceased party the appellate or revisional authority, as the case may be, may determine the question summarily after taking such evidence as it deems necessary or direct the person asserting to be the legal representative, to produce an order of a competent court to establish this assertion and adjourn the proceedings for the purpose.
