Section 48 in Kerala General Sales Tax Rules, 1963
48. 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 shall send a report of his having done so to the registering authority concerned 8and shall apply for registration as provided in sub-rule (7) of rule 5.
