Section 11 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
11. Procedure on death or disability of the retail dealer.
- If a [dealer dies or becomes insolvent or physically or mentally incapable or incurs any legal disability, the person carrying on the business of such] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] [dealer, shall not be liable to any penalty under section 10 of the Act if he applies for a new licence in his own name within a period of 30 days from the date of the death or physical or mental incapability or legal disability of the former licencee.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.]
