(2)In any appeal preferred in Form E, the memorandum of appeal the grounds of appeal and the verification shall be signed-(a)in the case of an individual by the individual himself; where the individual is absent from India by the individual concerned or by some person duly authorised by him it this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or any other person competent to act on his behalf and where for any other reason it is impossible for the individual to sign, by any person competent to act on his behalf;(b)in the case of Hindu undivided family, by the karta, and where the karta is absent from India or is mentally incapacitated from attending to his affairs by any other adult member of such family; and(c)in the case of a company, by the principal officer thereof.
