Section 13 in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991
13. Heir to give notice in writing. :-
In the event of the death of the person, primarily liable for the payment of the tax the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Notified Area Officer within three months from the date of the death of the deceased. The Notified Area Officer after making such inquiries as are deemed necessary order the name of the heir to be substituted for that of the deceased in the Assessment list and the heir whose name is so substituted shall be liable for payment of arrears of the tax due from the deceased and also for the year in which his name is so substituted.
