(1) The provisions contained in the Information Technology Act, 2000 (21 of 2000) and the rules framed and directions given thereunder, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates, shall apply to the procedures under this Act and rules framed thereunder for electronic governance.
(2) Where any return, annexure, report of audit, document, application, form including statutory declaration form, certificate, communication or intimation is submitted by a dealer or his authorized signatory electronically through the official website, such return, annexure, report of audit, document, application, form including statutory declaration form, certificate, communication or intimation shall be deemed to have been submitted by him, if the dealer or his authorized signatory has given consent to use the official website:
Provided that the dealer or his authorized signatory who has consented to use the official website shall not retract from or repudiate such documents submitted by him through the official website.
(3) Where a certificate of registration, order, form including statutory declaration, certificate, notice or communication is prepared on any automated data processing system and is sent to any dealer, then the said certificate of registration, order, form including statutory declaration, certificate, notice or communication shall not be required to be personally signed by the Commissioner or any other officer subordinate to him and the certificate of registration, order, form including statutory declaration, certificate, notice or communication shall not be deemed to be invalid only on the ground that it has not been personally signed by the Commissioner or any other officer subordinate to him.
Explanation.- For the purposes of this section, "authorized signatory" means a person authorized by the dealer for electronic governance.