Authentication of challan-books required by authorised owner or authorised agent; agents with power of attorney may authenticate for partnerships. Each foil of the challan-book must be authenticated by an authorised representative of the manufacturing unit before use. Authorised representatives include the owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the board; agents holding a power of attorney for partnership or proprietary concerns may authenticate on behalf of the owner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authentication of challan-books required by authorised owner or authorised agent; agents with power of attorney may authenticate for partnerships.
Each foil of the challan-book must be authenticated by an authorised representative of the manufacturing unit before use. Authorised representatives include the owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the board; agents holding a power of attorney for partnership or proprietary concerns may authenticate on behalf of the owner.
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