Section 53 in Kerala General Sales Tax Rules, 1963
53. Dealer to declare the name of manager of his business.
- Every dealer liable for registration under Section 13, shall, send at the time of submitting the application for registration, to the registering authority concerned, a declaration in Form 41 stating the name of the person who shall be deemed to be the manager of such dealer's business for the purpose of the Act. All returns signed and statements so made by such manager shall be binding on the dealer. Such declaration may be revised from time to time.
