Section 5(4) in Gujarat Value Added Tax Rules, 2006
(4)An application for registration shall be made, verified and signed in the case of a business carried on by -(a)an individual, by the proprietor,(b)a firm, by a partner thereof,(c)a Hindu Undivided Family, by the karta,(d)a body corporate (including a company, co-operative society, corporation or the local authority) by director, manager, secretary or the principal officer thereof,(e)a Government Department, by a person duly authorized to act on its behalf,(f)an association of individuals to which clause (b), (c) or (d) does not apply, by the person managing the business of such association.
