Section 3(4) in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
(4)Every application for registration shall be made, duly signed and verified, in the case of business carried on by -(a)an individual, by the proprietor or by a person having authority to act on behalf of such proprietor;(b)a firm, by any partner thereof;(c)a Hindu undivided family, by the Karta or an adult member thereof;(d)a body corporate (including a company, a co-operative society, or a corporation or a local authority), by a director, manager, secretary or the principal officer thereof, or by a person duly authorised to act on its behalf;(e)an association of individuals to which clause (b), (c) or (d) does not apply, by the principal officer thereof, or person managing the business.(f)the Government, by a person duly authorised to act on its behalf;
