Rule 171

Declarations.-Every dealer liable for registration under section 22 shall within sixty days from the date on which he becomes liable for registration submit to the prescribed authority a declaration in Form VAT 5C, stating the name or names of the person or persons who are authorized to sign returns under the Act on their behalf, or to make statements in any enquiry under the Act, and all returns signed and statements so made by such person or persons shall be binding on such dealer, and the declaration so furnished may be revised.