Challan authentication requirement updated to permit factory principals' authentication and exempt pre-printing for computer-generated challans. Each foil of a challan book must be authenticated by the owner, a working partner, the Managing Director, or the Company Secretary before use by the manufacturer; however, where challans are generated on computer, pre-printing of name and address on challans is not required.
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Provisions expressly mentioned in the judgment/order text.
Challan authentication requirement updated to permit factory principals' authentication and exempt pre-printing for computer-generated challans.
Each foil of a challan book must be authenticated by the owner, a working partner, the Managing Director, or the Company Secretary before use by the manufacturer; however, where challans are generated on computer, pre-printing of name and address on challans is not required.
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