Section 9 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
9. Transfer of the registration certificate and partnership [Section 5 (1)].
(1)Subject to the provisions of Rule 10 of these rules, every registration certificate, granted under these rules, shall be deemed to have been granted to the dealer named therein. No registration certificate shall be sold or transferred nor shall the dealer enter into partnership for carrying on the business of sale or purchase without the written permission of the registering authority which shall be endorsed on the registration certificate.(2)A transferee or partner shall be bound by all the conditions of the registration certificate and, in case of a partnership, the original dealer shall be responsible to the State Government for the payment of the tax.
