Section 101(1) in The Kerala Agricultural Income Tax Rules, 1991
(1)Any person bound to apply for impleading as legal representative of a deceased party in any proceedings referred to in rule 97 may apply, within sixty days from the date of abatement for an order to set aside the abatement and if it is proved that he was prevented by sufficient cause from continuing the proceedings, the appellate or revisional authority, as the case may be, may set aside the abatement.
