Section 13(1) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(1)Where a person, holding a registration certificate, proposes to close his business, he shall, on or before the date of closing of his business communicate his intention to the District Magistrate of the district in which his business is situate and shall at the same time surrender his registration certificate or where the certificate is in respect of more than one station of business and the dealer intends to close his business at one or some of such stations only, he shall submit the registration certificate to the registering authority for amendment.
