Section 104(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)The Commissioner may, however, on an application under this sub-rule by a person succeeding otherwise than by testamentary succession to the estate or any part of the estate of a person holding a licence, permit such person the use of the licence despite the location of the premises within prohibited limits specified in Rule 90 and in that case call for the licence and change the name of licensee by incorporating the name of the person so succeeding.
