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State of Kerala - Section

Section 90 in Kerala Value Added Tax Rules, 2005

90. Sending of report in case of death of a dealer.

- When a dealer dies, his executor, administrator or other legal representative shall, within thirty days of the death of the dealer or within thirty days of his taking charge as such executor, administrator or other legal representative, whichever is later, send a report of his having done so to the assessing authority and the registering authority concerned and shall apply for registration as provided in sub-rule (7) of rule 17.