Section 10 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
10. Procedure on death [Section 5 (1)].
(1)Subject to the provisions of the next succeeding sub-rules, if a dealer dies during the period of his registration certificate, the person carrying on the business of such dealer shall be liable for the payment of the tax and shall be bound by the terms and conditions of the registration certificate in the same manner and to the same extent as if the certificate had been originally granted to him.(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.(3)If no application is submitted in accordance with the provision of sub-rule (2), the person carrying on the business of the deceased shall be deemed to be a person carrying on business as a dealer without holding a registration certificate and shall be liable for the penalties provided in the Act ;Provided that the registering authority may, for sufficient reasons, condone any delay in the making of the application.(4)Where a dispute arises as to whose name should be substituted in a registration certificate in place of the name of a deceased dealer, the registering authority shall, in his discretion, decide the same and the aggrieved party may, by suit in a Civil Court, obtain a declaration of his right in which case the decision of the Civil Court shall be binding on the registering authority, and, if necessary, the registration certificate shall be amended accordingly.(5)No tax shall be refundable by the State Government to a person if a Civil Court decided that he was not entitled to carry on the business of a deceased dealer.
