Section 3(2) in Central Excise (Advance Rulings) Rules, 2002
(2)The application referred to in sub-(1), the verification contained therein and all relevant documents accompanying such application shall be signed, -(a)in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf, and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;(b)in the case of a Hindu undivided family, by the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family;(c)in the case of a company or local authority, by the principal officer thereof authorized by the company or the local authority, as the case may be, for such purpose;(d)in the case of a firm, by any partner thereof, not being a minor;(e)in the case of an association, by any member of the association or the principal officer thereof; and(f)in the case of any other person, by that person or some person competent to act on his behalf.
