Section 12(8) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(8)(a)The person referred to in clause (a) of sub-rule (1) of rule 3 shall alone be competent to sign the declaration in Form 'C' or Form 'F' or the certificate in Form 'E-I' or Form 'E-II':Provided that where a such person is a proprietor of any business or a partner of a firm or a Karta or manager of a Hindu Undivided Family, any other person authorised by him in writing may also sign such declaration or certificate :Provided further that in the case of a company, such declaration or certificate can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company.(b)Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate.
