https://www.taxtmi.com/caselaws?id=27844 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. en-us Fri, 09 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 13:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27844 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. Case-Laws Income Tax Fri, 09 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27844