(1) Any dealer who wants to authorise any person to act as business manager, he shall declare the business manager in Form VAT-02 electronically through the official website of the department in the manner as provided therein.

(2) Declaration in Form VAT-02 shall be digitally signed by the,-

(a) proprietor, in case of Proprietorship concern;

(b) Managing Partner, in case of Partnership firm or limited liability partnership firm;

(c) Managing Director/Director or authorized signatory, in case of a Company;

(d) karta, in case of Hindu Undivided Family; or

(e) authorized signatory, in all other cases; and

(f) the business manager so declared.

(3) where any dealer wants to authorize more than one person to act as business manager, he may do so by submitting separate declaration of each business manager in Form VAT-02, in the manner provided in sub-rule (1) and (2) above.

(4) Notwithstanding anything contained in sub-rules (1) to (3) above, the dealer other than those who has submitted the digitally signed application for grant of registration under rule 12, may submit Form VAT-02 in the hard copy, in case he and/ or the business manager has failed to digitally sign Form VAT-02.

(5) In case of any change of Business Manager(s), the dealer shall inform his assessing authority and/or the authorized officer, with in fifteen days from the date of such change and shall submit duly filled in Form VAT-02 in the manner provided above.

(6) The Business Manager so declared shall be deemed to be authorized to receive notice and other documents under the Act and rules made their under, and all acts done by the Business Manager in the course of business shall be deemed to have been done by the dealer and the dealer shall be responsible for all acts done by Ms Business Manager in the course of business.