Form of appeal to the Commissioner (Appeals)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the grounds of appeal and the verification appended thereto shall be signed,— (a) in the case of an individual, by the individual himself; where the individual is absent from India, by the indi vidual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor; (e) in the case of a local authority, by the principal officer thereof; (f) in the case of any other association, by any member of the association or the principal officer thereof; or (g) in the case of any other person, by that person or by some person competen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X