Section 39B(3) in Kerala General Sales Tax Rules, 1963
(3)If a question arises in any such proceedings as to whether a person is or is not the legal representative of a deceased party the Appellate Assistant Commissioner or revisional authority, as the case may be, may determine the question summarily after taking such evidence as it deems necessary or direct the person asserting to be the legal representative, to produce an order of a competent court to establish his assertion and adjourn the proceedings for the purpose.
