Section 72B(d) in The Rajasthan Excise Rules, 1956
(d)[ In the event of death of licencee where provision exist for year renewal, the transfer of licence may be considered in the name of such legal heir by Excise Commissioner in whose favour all the heirs deceased licencee agree through application supported by affidavit submitted personally before him, on payment of 10% of annual renewal fees and on production of death certificate of original licencee issued by competent authority. In case legal heirs do not agree on any name, it would be transferred either in the name of all the heirs or in whose favour a competent civil court directs. The heir, in whose name licence is to be transferred, must be otherwise eligible for holding such license as per prevailing provisions.] [Inserted by Notification No. G.S.R. 69, dated 6.11.1998 (w.e.f. 31.1.1957).]
