- An application for registration under section 19 shall be in Form I and it shall be addressed to the Superintendent of Taxes.(1)An application for registration shall be signed and verified in the case of:-(i)individual, by the proprietor of the business.(ii)an association of persons, by an adult member of the association.(iii)a firm, by the managing partner or an adult member of the firm.(iv)a Hindu undivided or joint family, by the Manager or Karta or any adult member of the family.(v)a company, by the Managing Director or the Secretary or Manager or the Principal or Chief Executive Officer of the Company in India.(vi)any Government Department, by the head of the Office.(2)The person making an application for registration shall specify the capacity in which the application is made, signed and verified.Provided that for the purpose of making an application, a Warehouse where no accounts of sales are kept shall not be deemed to be a place of business.
