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PETITIONER: RAVULA SUBBA RAO AND ANOTHER
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX.,MADRAS.
DATE OF JUDGMENT: 09/05/1956
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA DAS, SUDHI RANJAN (CJ) BHAGWATI, NATWARLAL H.
CITATION: 1956 AIR 604 1956 SCR 577
ACT: Indian Income Tax Act, 1922 (Act XI of 1922), ss. 26-A, 59, Rules 2 and 6 framed under s. 59-Word ’personally’ in the Rules Whether excludes a duly authorised agent from signing an application on behalf of the partner under s. 26-A-Rules 2 and 6-Whether ultra vires the rule-making authority-Indian Income Tax Act, 1922 -Whether exhaustive of the matters dealt with therein.
HEADNOTE: Rules 2 and 6 of the Rules framed under s. 59 of the Indian Income Tax Act provide that an application for registration of a firm under s. 26-A of the Act and for renewal of registration certificate "shall be signed personally by all the parties". Held that the word ’personally’ in the Income Tax Rules, as framed under s. 59 of the Income Tax Act would exclude a duly authorised agent of a partner of a firm signing an application on behalf of the partner under s. 26-A of the Income Tax Act. (2) That Rules 2 and 6 are not ultra vires the rule-making authority. To...