Section 10(3) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(3)If no application is submitted in accordance with the provision of sub-rule (2), the person carrying on the business of the deceased shall be deemed to be a person carrying on business as a dealer without holding a registration certificate and shall be liable for the penalties provided in the Act ;Provided that the registering authority may, for sufficient reasons, condone any delay in the making of the application.
