Section 10(1) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(1)Subject to the provisions of the next succeeding sub-rules, if a dealer dies during the period of his registration certificate, the person carrying on the business of such dealer shall be liable for the payment of the tax and shall be bound by the terms and conditions of the registration certificate in the same manner and to the same extent as if the certificate had been originally granted to him.
