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THE HARYANA VALUE ADDED TAX RULES,2003
Chapter-I: Preliminary

2. Definitions.

(1) In these rules, unless the context otherwise requires, -

(g) "authorised signatory" means in case of a dealer which is, -

(i) a proprietorship concern, the proprietor of the concern or any person duly authorised by him;

(ii) a partnership firm, a partner of the firm or any person duly authorised by him;

(iii) an HUF, Karta of HUF or any person duly authorised by him ;

(iv) a society, the chairman or secretary of the society or an officer of the society authorised under the by-laws of the society or under any other special or general resolution of the society or under a resolution passed by the Governing Body of the society;

(v) a company, the chairman, managing director or a director of the company or a principal officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company,- to act, apply, receive and sign any application, return, statement, list, document, declaration, certificate or agreement for and on behalf of the dealer for the purposes of the Act and these rules either generally or for such particular purpose or purposes as may be stated in the authorisation:

Provided that a copy of such authorisation is given to the appropriate assessing authority.