Section 10(2) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(2)A person carrying on the business of a dealer after the dealer's death shall within a period of thirty days from the date of death of such person apply to the registering authority for the substitution of his name in place of the name of the deceased dealer and shall, with his application, submit to the registering authority the registration certificate granted to the deceased dealer.
