Section 48(2) in The Kerala Agricultural Income Tax Act, 1991
(2)For the purpose of making an assessment (including an assessment, re-assessment or recomputation under chapter VII) , of the agricultural income of the deceased and for the purpose of levying any sum at the hands of the legal representative in accordance with the provisions of sub-section (1)(a)any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased;(b)any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and(c)all the provisions of this Act shall apply accordingly,
