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Issues: Whether the customs house agents licence, issued to a proprietary concern, continued after the death of the proprietor so as to be capable of renewal.
Analysis: The licence was issued to a sole proprietary firm. On the proprietor's death, the firm ceased to exist because a proprietary concern has no separate legal identity apart from its proprietor. In that situation, the licence stood automatically lapsed before the renewal date, and there was no subsisting licence capable of renewal. Any alleged contrary practice by the Customs House was held not to bind the Tribunal.
Conclusion: The licence had already lapsed on the death of the proprietor and could not be renewed.