Section 5(1)(b) in The Orissa Luxury Tax Rules, 1995
(b)signed, in the case of a proprietory business, by the proprietor, or in the case of a Firm by one of 'its' partners, or in the case of a Hindu undivided family, by the Karta or Manager of the family or in the case of a company incorporated under the Indian Companies Act, 1956 (1 of 1956) by a Director, Managing Agent or Principal Officer thereof, or in the case of any other association of persons, by the Principal Officers managing the business; and