Section 39B(1) in Kerala General Sales Tax Rules, 1963
(1)If any person, who having filed an appeal before the Appellate Assistant Commissioner or a revision petition before the authority specified in section 36 or 38 dies before the conclusion of the final hearing of the same, the Appellate Assistant Commissioner or revisional authority, as the case may be shall adjourn further proceedings to enable the impleading of the legal representatives of the deceased. If the application for the impleading is not made within 90 days of the date of death of the party, the proceedings shall abate as regards the deceased. The application for impleading may be either by the party interested in getting final orders passed on the proceedings or by any legal representative of the deceased even though not so interested.
