Section 18(1) in Goa Tax on Entry of Goods Rules, 2000
(1)If an appellant or an applicant dies while the appeal or application is pending and it cannot be proceeded with unless his legal representative is brought on record, the Appellate or Revisional Authority or the Tribunal, as the case may be, shall adjourn further proceedings to enable his legal representative to appear and apply for being made a party. If, the legal representative fails to do so within ninety days from the date on which an appellant or applicant dies, the appeal or application shall abate as regards the deceased.
