11. Return to be signed by the dealer

A return in Form I shall be signed by the proprietor of the business, or in the case of a firm by one of its partners, or in the case of a Hindu undivided family, by the Karta or manager of the family, or in the case of a company incorporated under the Companies Act, 1956, by a director, managing agent or principal officer thereof, or in the case of a Government, by an officer duly authorised by that Government, or in the case of any other association of individuals, by the principal officer managing the business.