Personal signature requirement for firm registration under agricultural income-tax law makes power of attorney execution invalid.

An application for registration of a firm under the Kerala Agricultural Income-tax regime was required to be signed personally by all partners under section 27 of the Act and rule 2 of the Rules. The signature requirement was treated as mandatory, so execution by a power of attorney holder did not satisfy the statutory condition. The court applied earlier Supreme Court authority on the corresponding Income-tax Act provisions to the same effect. The application signed through the agent was therefore invalid, and cancellation of the registration was upheld.

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Issues: Whether an application for registration of a firm under the agricultural income-tax law was valid when signed by a power of attorney holder instead of all partners personally.

Analysis: Section 27 of the Kerala Agricultural Income-tax Act and rule 2 of the Kerala Agricultural Income-tax Rules required the application for registration to be signed by all the partners personally. The wording was treated as mandatory, and the court followed the principle that where the statute and rules prescribe personal signature, signature by an agent or power of attorney holder does not satisfy the requirement. The earlier Supreme Court decisions construing the corresponding provisions under the Indian Income-tax Act, 1922 were applied to the same effect.

Conclusion: The application signed by the power of attorney holder was invalid, the registration was rightly cancelled, and the petitioner was not entitled to relief.

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