Section 28(5) in Manipur Value Added Tax Act, 2004
(5)Every return under this section shall be signed and verified -(a)in case of an individual, by the individual himself, and where the individual is absent by some person duly authorised by him in this behalf;(b)in the case of a Hindu Undivided Family, by the Karta;(c)in the case of a company or local authority, by the Principal Officer or Chief Executive Officer thereof;(d)in the case of a firm, by any partner thereof not being a minor;(e)in the case of any other association, by the person competent to act on behalf of the association.Explanation. - For this purpose the expression "Principal Officer" shall have the meaning assigned to it under clause (35) of section 2 of the Income Tax Act, 1961.
