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    <title>Continuation of proceedings after death, etc., of applicant</title>
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    <description>Advance-ruling proceedings do not abate upon the death of an individual applicant or the winding up, dissolution, disruption, amalgamation, succession or cessation of a company or association of persons. An executor, administrator, liquidator, receiver, assignee or other legal representative may seek continuation through a petition, where the Authority considers the circumstances sufficient to justify it.</description>
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      <description>Advance-ruling proceedings do not abate upon the death of an individual applicant or the winding up, dissolution, disruption, amalgamation, succession or cessation of a company or association of persons. An executor, administrator, liquidator, receiver, assignee or other legal representative may seek continuation through a petition, where the Authority considers the circumstances sufficient to justify it.</description>
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