(i) Notwithstanding anything contained in the Rules, the commissioner, for the purpose of Section 74 of the Act and in order to achieve the objectives of electronic methods and automation including the provision relating to digital signatures, electronic governance, attribution acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates; may determine criteria and shall in so far as they are feasible, apply to the said electronic procedures.

(ii) Where any notice or communication is prepared on any automated data processing system and is properly served on any dealer or person, then the said notice or communication shall not be required to be personally signed by any officer or person and the said notice or communication shall not be deemed to be invalid merely on the ground that it is not personally signed by any such officer.

(iii) For the proper functions of the departmental electronic system, all the registered dealers are required to furnish their PAN, e-mail id, mobile numbers and fax numbers to the incharge of their respective circles.