Section 5(7) in Kerala General Sales Tax Rules, 1963
(7)Every application for registration under sub-rules (1) to (6) shall be made, in Form 1, and shall specify the full address of the place or places of business the godown or godowns and the place or places in which the goods relating to the business are stored and the details of goods to be bought or sold. Such applications whether by an individual or a partnership firm shall be accompanied by a passport size photograph of such individual or of all the partners as the case may be, duly attested by a responsible person and shall be signed and verified in the manner provided in the said form in the case of a business carried on by:(a)an individual, by the proprietor or by a person having due authority to Act on behalf of such proprietor;(b)a firm, by a partner thereof;(c)a joint family by the Kartha or an adult member thereof.(d)a company or an association or body of persons whether incorporated or not or an artificial juridical person by a Director, Manager, Secretary or the Principal Officer, thereof; or by a person duly authorised to act on its behalf;
