Section 18A in The Kerala Value Added Tax Act, 2003
18A. Special provisions for registration and continuation of business as thelegal heir of a deceased dealer.
(1) Notwithstanding anything contained in section 11, where any dealer who is a sole proprietor registered under this Act dies and his legal heir continues the business, then, if such a legal heir is not a registered dealer, he shall, within four months from the date of death of the dealer, obtain registration under this Act.(2)The legal heir who continues the business shall apply to the assessing authority with the consent of all other legal heirs, if any, of the deceased dealer for recognition of continuance of the business for the purposes of filing returns, payment of tax, input tax credit, special rebate, payment of tax under section 8 and the continuance of the registration number under this Act.(3)The assessing authority shall, after making necessary enquiries on an application under sub-section (2), pass orders on the same with in fifteen days from the date of receipt of such application.Explanation. - (1) The expression "the legal heir who continues the business" used in this section shall also include a partnership consisting solely of the legal heirs of the deceased dealer as partners.(2)Notwithstanding anything contained in sub-section (1) where a dealer registered under this Act has evaded tax exceeding one lakh rupees during an year, the Deputy Commissioner may, without prejudice to any other action that may betaken against him under this Act, by an order in writing, suspend, in the manner as may be prescribed, the Certificate of Registration for a period not less than six months but not exceeding one year.(3)Any dealer who continues the business during the period of suspension of the registration shall be guilty of an offence under this Act.]
