Section 5(8) in Gujarat Value Added Tax Rules, 2006
(8)The application for registration shall be accompanied by two copies of recent passport size photograph, as follows, duly attested by a Sales-tax Practitioner whose name has been registered in the list maintained by the Commissioner or by a Gazetted Officer or an advocate: -(i)in respect of an individual, the photograph of the proprietor,(ii)in respect of a Hindu Undivided Family, the photograph of the karta,(iii)in respect of a partnership firm, the photographs of all the partners.(iv)in respect of a private limited company or a limited company, photographs of all members of board of directors:Provided that in the case of a State or Central Government organization, it will not be required to furnish photograph of a person who is appointed as a nominee of Government.
