https://www.taxtmi.com/caselaws?id=182989 Rules 2 and 6 of the Income-tax Rules, framed under the special registration scheme for firms, required the application for registration or renewal to be personally signed by all partners, and a duly authorised agent could not sign in their place. The rules were upheld as valid because the parent Act empowered rule-making on the person by whom the application was to be made and the manner of verification, and a special taxing statute could lawfully require personal compliance for the statutory privilege of registration. The general law of agency under the Powers-of-Attorney Act did not override these specific rules, so the provisions were not ultra vires. en-us Wed, 28 Mar 1951 00:00:00 +0530 Wed, 25 May 2016 16:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182989 Rules 2 and 6 of the Income-tax Rules, framed under the special registration scheme for firms, required the application for registration or renewal to be personally signed by all partners, and a duly authorised agent could not sign in their place. The rules were upheld as valid because the parent Act empowered rule-making on the person by whom the application was to be made and the manner of verification, and a special taxing statute could lawfully require personal compliance for the statutory privilege of registration. The general law of agency under the Powers-of-Attorney Act did not override these specific rules, so the provisions were not ultra vires. Case-Laws Income Tax Wed, 28 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182989