Section 40(1) in Kerala Value Added Tax Rules, 2005
(1)Where a dealer dies and the business is continued, the person running the business after the death of the dealer or executor or administrator , as the case may be, shall notify the death to the assessing authority within fifteen days of the death and file details of the legal heirs. Thereupon, the assessing authority shall conduct such enquiry as he may deem fit to ascertain the particulars of the legal heirs, executor or administrator, as the case may be.
