Section 48C in Tamil Nadu Entertainments Tax Rules, 1939
48C.
If a proprietor dies, the [permit or registration] [Substituted by G.O. P. No. 265, dated the 18th August 1994 w.e.f. 1st September 1994.] shall expire. However, if his legal heir or representative notifies the fact of the death of the proprietor to the Entertainments Tax Officer concerned within 30 days from the date of his death, and desires to have a fresh [permit or registration] [Substituted by G.O. Ms. No. 265, dated the 18th August 1994 w.e.f. 1st September 1994.], a fresh [permit or registration], shall be granted in the name of the legal heir or representative.
