Reasonable steps to be taken under section 11M

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....y:- He shall satisfy himself about the identity and address of the purchaser or transferee, as the case may be, either- (a) from his personal knowledge; or (b) on the strength of a certificate given by a person personally known to the seller or transferee, as the case may be, and with whose handwriting and signature such seller or transferee is familiar; or (c) on the....

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....s to be satisfied on the strength of a certificate referred to in (d) above, such certificate shall be got countersigned by the seller or transferee as the case may be, from the Superintendent of Central Excise within whose jurisdiction, he has his place of business. (2) The certificate of identity referred to in sub-rule (1)(b) shall be in the following form and shall be written in manuscript ....