Continuation of proceedings allows legal representatives to pursue advance ruling applications after an applicant's death or dissolution. Where an individual applicant dies, or a company or association of persons is wound up, dissolved, disrupted, amalgamated or succeeded, the application shall not abate and the proceedings may be continued by the executor, administrator, liquidator, receiver, assignee or other legal representative on a petition made in this behalf, provided the Authority considers that the circumstances justify continuation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Continuation of proceedings allows legal representatives to pursue advance ruling applications after an applicant's death or dissolution.
Where an individual applicant dies, or a company or association of persons is wound up, dissolved, disrupted, amalgamated or succeeded, the application shall not abate and the proceedings may be continued by the executor, administrator, liquidator, receiver, assignee or other legal representative on a petition made in this behalf, provided the Authority considers that the circumstances justify continuation.
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