63.     Nomination of Responsible person.

          1)      Every VAT dealer or every TOT dealer registered under the Act, shall nominate a person on Form 560 authorizing him or her to sign any returns or any documents or any statements, and to receive any notices or orders on his behalf.  Any returns filed, any statements made and notices or orders received by such nominated person shall be binding on the dealer.

          2)      Every VAT dealer being a partnership, trust, company, non-resident individual, or resident individual who resides outside the State for more than one tax period shall nominate a person who is a resident  in the State for purposes specified in sub-rule (1).

          3)      The name of the person nominated  shall be notified on Form 560 to the Commissioner or Officer authorized by him  within the time specified as follows, namely,-  

                   (a)     in the case of a partnership, trust, company or non-resident individual, in the first tax period in which the partnership, trust, company or individual becomes a VAT dealer; or

                   (b)     in the case of a resident individual who resides outside the State, in the first tax period in which the individual resides outside the State.  

          4)      Where a person fails to comply with clause (a) of sub-Rule (3), the Commissioner or Officer authorized shall nominate a person for the purposes specified in sub-rule(1).           

          5)      A person may, by notice in writing to the Commissioner or Officer authorized  change the nominated person.

          6)      The person nominated shall be responsible for any obliga­tion imposed on the partnership, trust, company or individual under the Act.