Section 5(10) in Gujarat Value Added Tax Rules, 2006
(10)The application for registration shall be accompanied by details of property held by the dealer including the property held by the partner, Director, Trustee or, as the case may be, karta of Hindu Undivided Family:Provided that in case of a person who is appointed as a nominee of Government, either State or Central Government or a financial Institution, it shall not be necessary to furnish the details as provided in this sub-rule.
