Sir 
in case of Death of proprietor the same needs to be informed to the institute within 1 year of death as per clause 2 part 1 1st schedule for sale of  goodwill. This is normal case. 
My query is if Death of proprietor occured and 5 years has passed  and after 5 years the legal representatives of deseased member is now willing to sell goodwill to another CA will it be allowed after 5 years of death of proprietor ??? In such case if it is allowed at what time do we need to seek institute permission ie at which year ???