https://www.taxtmi.com/caselaws?id=49749 A fiscal return requiring an individual's signature was held to need the assessee's own personal signature under the Bengal Agricultural Income-tax Act, 1944 and the prescribed forms. The statute and rules expressly allowed authorised representation for specified matters such as attendance, evidence, appeals, applications and service of notices, but made no equivalent provision for signing returns. Reading the scheme as a whole, the Court held that the common law rule allowing signature through an agent was excluded by necessary implication. Where the law requires a personal signature, the signature or mark must be made by the person himself. en-us Tue, 09 May 1950 00:00:00 +0530 Fri, 12 Sep 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49749 A fiscal return requiring an individual's signature was held to need the assessee's own personal signature under the Bengal Agricultural Income-tax Act, 1944 and the prescribed forms. The statute and rules expressly allowed authorised representation for specified matters such as attendance, evidence, appeals, applications and service of notices, but made no equivalent provision for signing returns. Reading the scheme as a whole, the Court held that the common law rule allowing signature through an agent was excluded by necessary implication. Where the law requires a personal signature, the signature or mark must be made by the person himself. Case-Laws Income Tax Tue, 09 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49749