https://www.taxtmi.com/caselaws?id=49667 A fiscal statutory benefit for firm registration had to be claimed in strict compliance with the Act and rules, and a personal signature requirement meant the partner himself had to sign; a signature by a duly authorised agent was insufficient. Rules 2 and 6, which required personal signature, were treated as intra vires and not repugnant to the Powers-of-Attorney Act, 1882, because the income-tax scheme was self-contained and operated in a distinct field from the general law of agency. The ordinary rule allowing acts through an agent was therefore not imported into the statutory registration scheme. en-us Wed, 09 May 1956 00:00:00 +0530 Mon, 16 Mar 2015 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49667 A fiscal statutory benefit for firm registration had to be claimed in strict compliance with the Act and rules, and a personal signature requirement meant the partner himself had to sign; a signature by a duly authorised agent was insufficient. Rules 2 and 6, which required personal signature, were treated as intra vires and not repugnant to the Powers-of-Attorney Act, 1882, because the income-tax scheme was self-contained and operated in a distinct field from the general law of agency. The ordinary rule allowing acts through an agent was therefore not imported into the statutory registration scheme. Case-Laws Income Tax Wed, 09 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49667