Section 39B(5) in Kerala General Sales Tax Rules, 1963
(5)(i)Any person bound to apply for impleading legal representatives of a deceased party in any proceedings referred to in sub-rule (1) may apply. Within 60 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 Assistant Commissioner or revisional authority, as the case may be, may set aside the abatement.(ii)The provisions of section 5 of the Limitation Act,1963 shall apply to an application made under clause (i).
