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    <title>Continuation of proceedings after the death, etc., of the applicant</title>
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    <description>Where an applicant for an advance ruling dies or is wound up, dissolved, amalgamated, succeeded to, or otherwise comes to an end, the application shall not abate and the Authority may permit continuation of the proceedings by the executor, administrator or other legal representative, or by the liquidator, receiver or assignee, upon an application in that behalf where the Authority considers the circumstances justify it.</description>
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      <title>Continuation of proceedings after the death, etc., of the applicant</title>
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      <description>Where an applicant for an advance ruling dies or is wound up, dissolved, amalgamated, succeeded to, or otherwise comes to an end, the application shall not abate and the Authority may permit continuation of the proceedings by the executor, administrator or other legal representative, or by the liquidator, receiver or assignee, upon an application in that behalf where the Authority considers the circumstances justify it.</description>
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