Section 9(2) in Authority for Advance Rulings (Procedure) Rules, 2003
(2)The application, its verification and the annexures, statements and documents accompanying it, shall be signed in the manner set out in rules referred to in sub procedure (1);Provided that where a person signing the application and other documents claims to have been duly authorised in that behalf under the said rules, the application shall be accompanied by a power of attorney, authorising him to append his signature and an affidavit setting out the unavoidable reason which entitles him to sign it.
