1995 (3) TMI 263

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.... issued for the hearing of the appeal for 23rd March, 1995 and the matter was adjourned matter. When the matter was called, Shri N. Ramanathan, the learned Consultant appeared on behalf of the appellants. Shri B.K. Singh, the learned SDR is present on behalf of the respondent. We were about to proceed with the hearing of the matter when Shri B.K. Singh, learned SDR pleaded that the appeal filed by the appellants is an invalid appeal in the eyes of law as the same has not been signed and verified by an authorised signatory. He pleaded that the appeal has been signed by Shri Mitesh Sheth whereas in the verification and below the signatures, the signatory has not mentioned his status. 2. Shri N. Ramanathan, learned Consultant, in reply....

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....authorised by him in this behalf and where the individual is a minor or is mentally, incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf. (b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company or local authority, by the principal officer thereof. (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of any other association, by any member of the association or the principal officer thereof; and (f) in the case of any other person by that person or some pe....