Section 10(d) in The Orissa Shops and Commercial Establishments Rules, 1958
(d)If an employer holding a Registration certificate dies or becomes insolvent, the person carrying on the business of the establishment/shop shall not be liable to any penalty under the Act for exercising the powers granted to the employer by the registration certificate during such time as may reasonably be required to allow him to make an application in Form 4 tor transferring the registration certificate in his own name.]
