Section 17(14)(f) in Uttar Pradesh Value Added Tax Act, 2008
(f)is proprietor of a business and such business is succeeded by successor or successors of its proprietor on account of disability or death of such proprietor, [then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the dealer or the firm the constitution whereof is changed, or the new trustees, or the new guardian or the partners of such partnership business or successor or successors, as the case may be,] [Inserted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 OF 2014 ).] to apply for a fresh certificate of registration, and on information being furnished in the manner required by section 75, the certificate of registration shall be amended.