Section 376 in Rules under the United Provinces Excise Act, 1910
376. Licences and leases personal to holders.
- All licences granted under the auction system are personal to the licensee in whose favour they are granted. In the event of a licensee's death the Collector may continue the licence on the same terms to the approved representative of the deceased on the condition that any arrear due from the deceased licensee are recovered before the licence is so transferred.III-Other Systems
