Death of proprietor

My mother recently died without having any will.There is proprietorship business in her name which is running.Now my questions are as below:-

1) Can I continue the same business with same VAT tin no.If yes whats the procedure.If no then whats the procedure for closing business.

2) Income tax I know the procedure more or less that two returns have to be filed.But do i need to get in touch with advocate for getting affidavit notarised?