(1) Every dealer who is deemed to have been registered under sub-section (3) of section 23, shall, within thirty days from the appointed day, furnish to the appropriate assessing authority, a declaration in respect of the manager or officers referred to in section 27D and shall send a revised declaration within thirty days from the date of change of such manager or officers in Form no. 7.

(2) Every dealer other than those referred to in sub-rule (1), shall furnish to the appropriate assessing authority such declaration in Form no. 7 within thirty days from the date of receipt of registration and shall send a revise declaration within thirty days from the date of change of such manager or officers in such Form no.

(3) Where, under these rules, any document requires the signature of the Principal Officer in respect of a registered dealer, such document may also be signed by the manager, or such other officer of the Company, as may be authorised in writing by the Principal Officer for such purpose.