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3. Form and manner of application. (1) An application for obtaining an advance ruling under sub-section (1) of section 96C of the Act shall be made in Form-Application for Advance Ruling (Service Tax).
(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed, -
(a) in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf, and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family;
(c) in the case of a company or local authority, by the principal officer thereof authorized by the company or the local authority, as the case may be, for such purpose;
(d) in the case of a firm, by any partner thereof, not being a minor;
(e) in the case of an association, by any member of the association or the principal officer thereof ; and
(f) in the case of any other person, by that person or some person competent to act on his behalf.
(3) Every application shall be filed in quadruplicate and shall be accompanied by a fee of two thousand five hundred rupees.
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