Section 66A(4) in The Gujarat Value Added Tax Act, 2003
(4)Where the Signature appearing on any of the documents referred to in this section is not matching with the specimen signature furnished by the dealer under this section, such document shall not be considered as a valid document for the purposes of this Act or rules made thereunder :Provided that where the specimen signature on any document is not matching with the specimen signature furnished by the dealer, the signature may be authenticated by such dealer in accordance with the rules made in this behalf.]
