1983 (9) TMI 208

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....rjee, JDR, for the Respondent. [Order]. -  M/s. Hindustan Motors Ltd. had filed an appeal being aggrieved from the order No. Cal-Cus-2251/82 dated 26-8-1982 passed by the Collector (Appeals), Calcutta. The memorandum of appeal is on form No. CA 3 and has been verified by Shri B. Choudhury of M/s. Hindustan Motors Ltd., on 28th April 1983 in his capacity as Assistant Clearing and Shippin....

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....led to file the end-use certificates before the lower authorities in view of the bond executed by him. 3. After hearing both the sides and while dictating the order, we have found that the verification of appeal has been signed by Shri B. Choudhury of M/s. Hindustan Motors Ltd. As per the provisions of Customs Appeal Rules 1982, appeal to the Appellate Tribunal has to be filed under Rule 6 read....

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....s well as Companies Act. The definition of the 'Principal Officer' under sub-section (35) of Section 2 of the Income Tax Act, 1961 is reproduced as under : 'Principal officer' used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals means - (a) the secretary, treasurer, manager or agent of the authority, company, ....