73. Powers authorized to sign applications etc. prescribed under rules

"Annual and quarterly returns of turnover", Memorandum of appeal, application for revision or any other application prescribed under the rules shall be signed by any of the following persons:-

i) In the case of individual by the individual himself;

ii) In case of a firm by a partner thereof;

iii) In case of Hindu Undivided family by the Karta or any other male member of the family;

iv) In case of a Company by the Managing Director or any other Director or Principal officer thereof;

v) In the case of any other Association of persons or body of individuals by any member or principal officer thereof;

vi) In the case of local authority or any other dealer not specified herein before by the Principal Officer thereof;

vii) In the case of a Department of Government or Central Government by Head of the Department/office or any other officer competent to act on his behalf;