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Surrender and new registration

This query is : Resolved 
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(Querist)
23 April 2014 My Client was the proprietor of a Hotel and was died in the Month of October 2013 and in the same month I made a surrender application online and submitted the documents required in the case of death of a Proprietor.

Now my query is that whether the new proprietor wants to take registration under the same name and premises can claim exemption of Rs. 10 Lacs or not.

Also provide any circular or any case law regarding this matter.
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KUMAR trp707@gmail.com

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KUMAR trp707@gmail.com (Expert)
23 April 2014 Notification No. 33/2013
start as a new persons (SON or Wife) so he can avail SSI exemption.
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