19. Information with respect to death of any dealer by his legal representative.-

(1) In the event of death of a dealer, being a proprietor or partner of a firm, his legal representative shall, within fifteen days from the date of such death, inform in writing the appropriate assessing authority of the date of such death as required under clause (d) of sub-section (6) of section 24 of the Act and produce before such authority such evidence as maybe considered necessary.

(2) The appropriate assessing authority shall, upon application made by the legal representative of such dealer or otherwise, cancel such certificate of registration immediately.