Personal signature requirement under renewal rule excludes power-of-attorney execution by an authorised agent.

Rule 6's requirement that a renewal application be signed "personally" by all partners was construed as excluding signature by a duly authorised agent under a power of attorney. A specific statutory rule mandating a personal act cannot be displaced by the general agency principle in the Powers of Attorney Act, 1882. Accordingly, a power-of-attorney holder could not satisfy a condition that the partner himself was required to perform, and the question was answered in the affirmative in favour of the Revenue.

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Issues: Whether the requirement in rule 6 that the renewal application be signed "personally" by all partners permits signature by a duly authorised agent under a power of attorney.

Analysis: The rule required the application for renewal of registration to be signed personally by all partners. The phrase "personally" was construed as excluding execution through an authorised agent, because a specific statutory rule prescribing a personal act cannot be overridden by the general principle of agency embodied in section 2 of the Powers-of-Attorney Act, 1882. The power-of-attorney holder could not, by signing on behalf of a partner, satisfy a condition that the rule expressly required to be performed by the partner himself.

Conclusion: The requirement of personal signature excluded a duly authorised agent, and the question was answered in the affirmative in favour of the Revenue.

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