Section 17(7) in Kerala Value Added Tax Rules, 2005
(7)Every application for registration under sub-rules (1) to (6) shall be made in Form No 1, in the case of dealers other than presumptive tax payers and in Form No. 1A, in the case of dealers opting payment of presumptive tax the application shall specify the full address of the place or places of business, the godown or godowns and other place or places in which the goods relating to the business are stored and the details of goods to be bought or sold. Such applications shall be duly attested and signed and verified in the manner provided in the said form, in the case of a business carried on by--(a)an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;(b)a firm, by a partner thereof;(c)a joint family, by the Kartha or an adult member thereof;(d)a company or an association or body of person whether incorporated or not or an artificial juridical person, by a Director, Manager, Secretary or the Principal Officer, thereof; or by a person duly authorised to act on its behalf.
