(a) Application for renewal of license shall be made thirty days before the expiry of the period of its validity, in Form P-3. A fee of Rs 100/- shall be payable for its renewal. It shall be paid in the form of court fee stamps to be affixed on the said application.
(b) The licence shall be renewed by the Petrol Taxation Officer, only if the returns due up to the date of making the application for renewal and the tax or any other sum payable under the Act or rules on or before such date has been paid and application is also otherwise complete and in order.
1[(c) If the dealer does not apply for renewal of license within the prescribed period of 30 days or the application for renewal is incomplete or not in order, the Petrol Taxation Officer shall afford him an opportunity to apply for renewal of license or to make up the deficiencies as the case may be, within a period of 15 days.
(d) In case the dealer applies for renewal of license or makes up the deficiencies within the extended period of 15 days and the application is found in order the license shall be renewed, otherwise his license shall be suspended.]
8. Refusal of licence.–– A Petrol Taxation Officer, refusing to grant, amend or renew a licence shall record his reasons for such refusal in writing and a copy of the order shall be given to 2[the dealer free of charge].
1. Inserted by SRO 302, dated 03.10.2011, w.e.f. 1.4.2012 vide SRO 102 of 2012.
2. Substituted for the words “the applicant on payment of a fee of one rupee” by SRO-218 dated 9-4-1979.
1[9. Suspension, cancellation and restoration of licence.–– (a) The Petrol Taxation Officer may, after giving the dealer an opportunity of being heard, suspend or cancel a license for the following reasons:-
(i) The dealer fails to apply for renewal of license.
(ii) The dealer’s license for storage of fuel under Petroleum Act, 1934 has been cancelled.
(iii) Return for any period has not been filed and/or tax due thereon has not been deposited.
(iv) The dealer breaches any of the conditions subject to which the license has been issued.]
2[10. Transfer of Licence and Partnership.–– The licence shall be non-transferable. It shall cease to have effect from the date a firm is dissolved or in case the licence has been granted to an individual the date on which such individual transfers his business to any other person including a firm in which he may be a partner.]
11. Procedure on death or disability of the retail dealer.–– If a retail dealer dies or becomes insolvent or physically or mentally incapable or incurs any legal disability, the person carrying on the business of such retail dealer shall not be liable to any penalty under section 10 of the Act, if he applies for a new licence in his own name within a period of 30 days from the date of the death or physical or mental incapability or legal disability of the former licensee.
312. Deleted.
13. Loss of licence.–– Where a licence granted under these rules is lost or accidentally destroyed, a duplicate copy may be granted on payment of a fee of one rupee.
14. Production of licence on demand.–– (a) 4[The dealer or his agent] holding or acting under a licence granted under these rules, shall
1. Substituted by SRO 302, dated 03.10.2011, w.e.f. 1.4.2012 vide SRO 102 of 2012.
2. Substituted by SRO 218 of 1979, dated 9.4.1979.
3. Rule 12 deleted ibid.
4. Substituted ibid.
produce it, or an authenticated copy of it, at the place or places of business to which the licence applies, when called upon to do so by the officer duly empowered in this behalf.
(b) Copies of any licence, may for the purposes of sub-rule (a) be authenticated free of charge by the Petrol Taxation Officer of the area in which the licence was issued.