Section 14 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
14. Continuation of proceedings after the death, etc., of the applicant.
- Where the applicant being an individual, dies, or being a company or association of persons, whether incorporated or not, is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end, the application shall not abate and the proceedings in the application may be continued by the executor, administrator liquidator, receiver or assignee or other legal representative of the applicant, as the case may be, on a petition made in this behalf, if the Authority considers that the circumstances so justify.
