Section 95(3) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(3)The declaration in Form 74 shall -(i)Be signed by the proprietor of the business or in the case of a firm or a partnership by a partner or a Director of the firm or in the case of Hindu undivided family business by the manager or karta of Hindu undivided family or in the case of a Company incorporated under the Companies Act, 1956 (No.1 of 1956), or any other law for the time being in force by the Principal Officer managing the business or in the case of a Society, Club or Association by the President or Secretary responsible for the management of such Society, Club or Association and in the case of a registered dealer who resides outside the State but who has place of business in the State by a Manager or Agent, and(ii)Either be filed in person before the appropriate Commercial Tax Officer by the registered dealer or his agent duly authorised under sub-section (1) of Section 31, or sent to him by registered post.
