1983 (9) TMI 51

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....976. The Deputy Commissioner of Agricultural Income-tax and Sales Tax, the 1st respondent, in suo motu revision, required the petitioner to show cause why the registration granted should not be cancelled or revoked. The notices issued in this connection are Exts. P-2 and Ex. P-4 dated February 27, 1980, and September 25, 1980, respectively. The petitioner's reply thereto are Exts. P-3 and P-5 dated March 28, 1980, and November 20, 1980, respectively. By Ex. P-6 order dated December 2, 1980, the 1st respondent found that the grant of registration to the firm is irregular and set aside the order of assessment and remanded the matter to the Agricultural Income-tax Officer for a fresh disposal according to law. In this O.P., the petitioner pray....

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....ion shall be signed by all the partners personally. The application signed by a power of attorney holder will not satisfy the requirements of law. The firm will not be entitled to registration. Section 27 of the Kerala Agricultural Income-tax Act and rule 2 of the Kerala Agricultural Income-tax Rules are as follows : " 27. Procedure in registration of firms.-(1) Application may be made to the Agricultural Income-tax Officer on behalf of any firm, constituted under an instrument of partnership specifying the individual shares of the partners, for registration for the purposes of this Act and of any other enactment for the time being in force relating to agricultural incometax or super-tax. (2) The application shall be made by such pers....

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....sessment or assessments to be made on its agricultural income up to the date of dissolution : Provided that where an application is made under clause (e) after dissolution of the firm, it shall be signed by all persons who were partners in the firm immediately before dissolution and by the legal representative of any such person who is deceased." In construing s. 26A of the Indian I.T. Act, 1922, and r. 2 of the Indian I.T. Rules, 1922, wherein occurs identical wording to the effect : " Such application shall be signed by all the partners (not being minors) personally .........", the Supreme Court in Dulichand Laxminarayan v. CIT [1956] 29 ITR 535 at pp. 542 and 543 held : "........... in order to be entitled to the benefit of r....