Rule 54

1[(1)] Every dealer liable for registration under Section 12, including a Hindu undivided family, association, club, society, firm or company and any person carrying on business on behalf of another as guardian, trustee or otherwise, shall within thirty days from the date of coming into force of these rules send to the registering 2[ ...] or assessing authority a declaration in Form XII, stating the name or names of the person or persons who are authorized to sign returns under the Act on their behalf or to ments in any enquiry under the Act. All returns signed and statements so made by such person or persons shall be binding on the dealer, Hindu undivided family, etc., concerned and the declaration furnished may be revised from the time to time.] 1((2) Every dealer liable for registration under Section 12 and who is a Hindu undivided family, association, club, society, firm or company and any person carrying on business on behalf of another as guardian, trustee or otherwise shall send to the registering or assessing authority a declaration in Form 3( XXV) specifying the name or names of the member or members of the Hindu undivided family, Association, Club or Society or partner or partners of the firm or company responsible for the maintenance of the accounts of the business, their production before the sales tax authorities and their preservations). 1. Rule 54 was renumbered as sub-rule (1) of the said rule and sub rule (2) was inserted by G.O.Ms.No.1678 Rev.dt.26.10.1964. 2. Omitted by G.O.Ms.No. 868, Rev.dt.29.8.1989 3. Subs by G.O.Ms.No. 881 Rev.dt.16.6.1965. [(3) Every dealer liable to tax under the Act including a Hindu undivided family, Association, Club, Society, Firm or Company and any person carrying on business on behalf of another as guardian, trustee or otherwise shall send to the assessing authority a declaration in Form XXIX specifying the name or names of the person or persons who are authorised to receive notices, orders etc., on their behalf under the Act. All notices, orders etc. received by such person or persons shall be binding on the dealer, Hindu undivided family, Association, Club, Society, Firm or Company concerned. The declaration furnished may be revised from time to time.] Sub-rule (3) added by G.O.Ms.No.547 Rev.dt.2.8.1967