Section 4(2) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(2)Such application shall be made to-(i)the District Magistrate of the district in which the station or stations of business of the applicant is or are situate, if the dealer applies for a registration certificate in respect of that district only; or(ii)the Excise Commissioner if the dealer applies for a registration certificate in respect of more than one district :Provided that if the applicant carries on sales/purchases in more than one district, he may make separate application to the DistrictMagistrate of each such district or a single application to the Excise Commissioner.
