RULE 221
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Responsibility of a corporate body for making declaration and obtaining registration certificate
RULE 221. Responsibility of a corporate body for making declaration and obtaining registration certificate
(1) Where any trade or business in respect of which declaration is required to be made by these rules, is carried on by a corporation, the declaration shall be under the seal of the corporation and signed by the chairman or some director of the corporation or by its secretary or other principal officer.
(2) Any person signing a declaration, and also the corporation under whose seal the declaration is made, shall be liable for the payment of all duties charged and to all penalties and confiscations incurred, in respect of the trade or business to which the declaration relates.
(3) A declaration in respect of a trade or business carried on by a corporation shall be treated as being under the seal of the corporation if it is signed by some person authorised in that behalf by the corporation under its seal.