Section 10 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
10. Transfer of the licence and partnership.
(a)Every licence granted under these rules shall be deemed to have been granted to the retail dealer, company, firm or partnership named therein :Provided that, where a licence is granted to [to a firm] [See Punjab Government Gazette Legislative Supplement Part III, dated 11.2.1972.] it shall, subject to the provisions of rule, expire if the partnership of firm is dissolved or if any one such partner, for any reason, ceases to be a partner therein [-] [Inserted by Punjab Government Notification No. 507 E&T/57/521, dated 2.2.1957 and omitted by Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.](b)No licences shall be sold or transferred nor shall any retail dealer to whom a licence has been granted by name, enter into any partnership in connection with the business for which the licence is granted, without the written permission of the Petrol Taxation Officer, who shall, when granting such permission, amend the licence accordingly.
