Section 13 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
13. Procedure in case of death of appellant.
- If the appellant dies while the appeal is pending and it cannot be proceeded with, unless his legal representative is brought on record, the Tribunal shall adjourn further proceedings to enable his legal representative to appeal and apply for being made a party. If the legal representative fails to do so within ninety days from the date of death of the appellant, the appeal shall abate as regards such deceased appellant.
