Ravula Subba Rao And Another v. The Commissioner Of Income-Tax, Madras

Section: CONCLUSION SUPREME COURT REPORTS RAVULA SUBBA RAO AND ANOTHER v. THE COMMISSIONER OF INCOME-TAX, MADRAS. [S. R. DAS C.J., BHAGWATI and VENKATARAMA AYYAR JJ.) Indian Income Tax Act, 1922 (Act XI of 1922), ss. 26-A; 69, Rules 2 and 6 framed under s. 69-Word 'personally' in theRules-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. Rules 2 a.nd 6 of the Rules fro.med under s. 59 of the Indian Income Ta.x Act provide tha.t a.n a.pplica.tion for registration of a. firm under s. 26-A of the Act a.nd for renewal of registration certifi· ca.be "shall be signed persona.Hy by a.ll the parties". Held that the word 'personally' in the Income Ta.x 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 a.re not· ultra vires the rule-making authority. To decide the question whether on its true interpretation the Indian Income Tax Act intended tha.t an application under s. 26-A should be signed by the partner personally, or whether it could be signed by his a.gent on his behalf t)le Court must have regard not only to the language of s. 96· A but also to the character of the legislation, the scheme of the Act and the nature of j;he right con· ferred by the section. · The Indian Income Tax Act is a self-contained code exhaustive of the matters dealt with therein, and its provisions show an inten· tion to depart from the common rule,' qui facit per alium facit per 88. Its intention again is that a firm should be given benefit of s. 23(5)(a), only if it is registered under s. 26-A in accordance with the conditions laid down in that section and the rules framed thereunder. And as those rules require the application to be signed by the partner in person, the signature by an agent on his behalf is in valid. Commissioner of Agricultural Income-tax v. Kesha-b Chandra Mandal, ([1950] S.C.R 435), relied upon. Commissioner of Income-tax v. Subba Rao, ([1947) I.L.R. Mad. 167) approved. May9 1956 Ravula Subba Rao and another v. The Comtnissiontf' of Income.tax, -Madras CIVIL APPELLATE JURISDICTION: Civil Appeals Nos. 56 & 57 of1954. Appeal from tho judgment and order dated the 25th day of March 1951 of the Madras High Court in Case Referred Nos. 32 of 1948 and 31 of 1950. K. S. Krishnaswami Iyengar, (K. R. Ohoudhry, with him) for the appellants. G, N. Joshi and P. -G. Gokhale, for the respon-dent. 1956. May 9. The Judgment of the Court was delivered by VENKATARAMA AYYAR J.-The appellant is a firm Naa Wahl BAMAagA, 1922 (1922 Al WAIAgs11), 26- ए; 69, fagar A UM69-YISG'cCUimgdd wu ' mh déd dai weTATA2 और 6 Fo Uh fatadd HlIhd Vale HT Aan AY HN A-आ!aq WwW @tdlen Ra A Text Hal Sl UN26 एTAD H2 और 6-mh ded Fi AGA dela adel WAHTNoa Wohl BiMAaga,-1922-mh spr Aa A de ¢Fal SoH Taucrw we Aaa Aक!सत"त क!!रण ह*। Naa Wohl BAUAGA Hl MT59 mh déd daw av fagAl ch fags 2 और 6 H Wada ¢ fh AMAGA Hl UN26-एhh ded thal HA ch UsilhioT HN UsilehQUl VAM UA hh Adlaich Tee 3dqa Ut GH val eR Aiea FO A eealenN fpuzSeay | Ge HMMA Tear sar fe 37aaHt HMAAGA AI UNI 59 mh déd dav We aI TAS A'CUimgdd wu a' VCC, आयकरMiMagaA Al UT26-U mh ded AMlen AI ZAIN A 3dco] Scat ALea Tiel HH H AMEN &h TalVad 3iAhd Vole Hl Texht cJiy (2) de Taga2 और 6 TAUTA Tada diel WAIHI cH ZiaIaAWSa WT Tet adl sl. so ua am fate aa wm few fh ea ANd 3X SIMAGA AT Ud! CIRM H ZATUN UW Be BV S Th UNI26-कmh déd Uh 3da UW MIEN EN Sihyd SU A Skclaw TaySea lew, Ol Fa SA UW Sah Widlala ER Sahl BIN A Seale[lhl Sl Ghd, Sqaaad ml a chad Une.26-ch thy TU, बल@कTatiia ch Faa, AMAIA AT Boal BIN UNI EN Ved 3a ArUbid pl HT Cala A CGaT aiievl -Ny BWoIpl BAAGA Ua Lafafed Ulead & Taga 3a ATA Hl Wie Thar war ¢ Taad fauer nar @ 3IN sahWawa Baeg fag A Hed BA HI Sel aia S| SAH! SNiclTr O Ue ct fh Thal HA A UNI23 (5) (ए) Al alsa hada awfoal Sal diee Sd de 34 UNI A TAUiNa Wd BIN 34h dedTae WL Aaa h ATA UNIT26-U oh déd Uslthd el IN Uh34 AGA hh HAGAN Hidqa Ut Willen EN Iimyd Fa FASearent fre Sa cl BAGWchal ela gs, SHteaw SHA AN A UhVale ER Sealant ay gi --क" कष आयPX 31h IATA HMdl dae Asad, ([1950] एस. Oy.आर. 435), Ut SPT Thay -आयHL SNH INA Yedl Id, (1947) आई. एल. आर. म*ड। 167) Edihd| -HefAd Bea AAbleqct faa zat sariaur:|1954 al Tatda 3a Ge |56और 57। 1948 क& स4. 32 और 1950 क& स4. 31 H AciHd AlAd A Aca Soy oJ g ch25 Ala, 1951 ch TAU 3IN 3ea ch Taee Zl!whoa am feu nw. एस. PUOTEATAY 31IX, (ch. आर. alee,Sach OI)। ol, Vd. so 3 Ut.-ol. Ihdel, Tost ch fac. 9 मई 1956 क%SHA Hl favs Sach SN fear sa WM TACNIAL 312aNJ.- Urea Va HA & TIAA Joa Teach 10-2-1941 an SIsRl Ties mh ded Thar Wa WM, 3N saa alHTINEIL, Gen Wa HR VRuse Wa wise sl21-3-1942 ut 3aWNIT 3Wapl HiAMagHa. 26-U Al ONT h ded Usha Tha JIU UT, 11 (1922) THS, Tora!ष3 1942 ch fee TUN feat WaT | Shh HG TAAdc), Pel Sid! ¢ fer HAMflent A A Uw, Wed Id, Wh aal agarUy dad we, 3 AseRI ch AA HI Wate Skuse Ua EN--ऑफ3elal Teac1-7-1940mh ded thar wa Wl ekuse wd a dd HMAGA A INT59 chdéd daw me fagat wm fag2 और 6 wm ded 3ia THuT, !ष31942-43 ch TA UsllhiUl VAM UT ch aAdlaimw ch feu, औरआ!qa UW Sah ent SN THI A Gea Va & ahr w wT Asedan Teh we| sa fAgaAl A Wate ¢ Th UN26-U mh dedUh HA ch UsilhiU 3IN Ushi GAM Us hm aAdlaimiwy ch favएक आ!|"SH HAMileaR! EN cAihayd Fa A SaaRNa Har"| Wahl BIDAR A Adialpwyy ch fev 31daq aml sa 3KUX WINal HY Tear Th sae Heilenl A A UH, Wel Id gIiklSRuUdiG Wa ch sean dy adr Bl area sale A fea aa wa,IN Add: 3aAaaga AY GT66 (1) nm ded Adal Sta -aeeaghl Uh BeH aw fava ew, ToTH hel TS WW Th Taga6 H"cCUimdd wo a" Mee ch foe BG2Uh & Th HAMeilen HI Fagआ!a WW Stdlant Hla Aiew, IN AAA Hela H ded Vat HTealal HY Tet Val War Al(SMUhL SNYH IAA Yoo Ud(1) chAca a)। adie UY Adel Alda 2M, enuaie Wd a al 3ndcCTX Thu, , Aediha Au1943-44 और 1944-45 ch fa Ushi VAM Us h AdlialhluyTe@| Sat ala UT Sela HUSA Taw HN Yea Wa H adie hH wT Aeee feu A) sa afani3t hl qaqa A sera A we dawWea ch 3idldl fh Taga2 और 6, Sach dledidah faAHAMT , एकWilext Al AN A UP Vole EN Salen H Ae aAel Thar, एक3K daw soar fH faga cag fags dala de wit AT elmaBU Bl aaa BGR aA Sa adlel adiel H GNat wT fea,और आ!al ml Wiital wt Tea, HW WANS Hee 31H HAN MHMes HAH aR sdlet W sah seat cr ue AY as]SUh dic, wraith wdoq U, SOIiahwy aA sca =Moalag ahfava ch fat fatafeiad wat ar wor: "(1) FO Wohl BGiAagA Al UNT59 mh déd deal I 31aIc Taga#'CLimdd wu 4' YIC, Wohl BAMAGIA AY MNT |26 U thded Mien al 3N A 3daq Ut eealet mia A Hien HATadad 3iapd Vole Hl Tet HTL AIT? 75 (2) aie SUN VA Hl Sat APRICAP s, ql Far Taga|2 और 6TATA Tala Arel WMH cH BMH AA A TN? SH Gah A UATANIT Wa HN Tages wen, ST. ST. aA Yell-आयHL AlYh IIA YediXld(1) TAU ch Tie A Seeia UselGada Hl Saad @ A fea Aiea, Gat Pde Wa Hag Al a.GUAR Td a AMARA fra fr fag AMR A Te Aऔर आ!a bA H YD HAN See AN al ole aiew Wl TaaaryPUIR, ST. hl WI sah TdUNd wt, 3N san Alaal Wi OTh fagaSIMIAN dh Har WB, और आ!at wl Sah STAN Al Va H HNSfdd FU A UN A fea WM Wil Salilin, Tdela HBr aWaagay AT Une66-Um déd Uh VAM Ua Uela Tea, और इसAte Ulead SAR AAA 3d! gl Use] diel Teh FAT"CUimdd wu A" Wee Hla Al AN AUh 31apd Vole ER etaant wl WRX BR aM, AGlhY 3tHUA giktl SATUhL SAIYHh IAA Yodl Ud(1) AAA A AANIcCHA-aa feat Ta al Ze HM 31aaX 34h Ia Hid dg Asa(2) A SH AMAT Ent AqAlad h AY sed fava A A WH WM,-sel Gd Ge MW th FA GMa HM 31gRL sGMAGA mh dedGla Wa Uh TATA Teh Tas! H Bo Aish EN Tag eealanNadAl Slat Ailey, Te 31d2Uh BW ih SH Aihyd BVO A SeaenPa waiew, 3K Be Ae Da THe Vo Ra A 37a Wl3Urenat ch Tdela dhlea Al c. एस. PUTCAA SCAM A SUHTfavhy OY Hea Bla oh foe feat HY 30UR HT 3se acl Tera, औरSHieae SH Sih fact H com Teal mH AY AeAld HA Ae,IN Sahl AN A den Ra Tel Vale ENI SAH Ueda Al feHarSal ¢| -THT BA GA WH UW 3d &3X Ge Aecdy va ¢ al sa ale-H Za fAURU wh fae ScUed @lal &ray Taga2 और 6 TAHda deal Ulan mh aMIHt AA A Tet €| 3A SH dh H SAYA H 3a Hw dah fh AGA HMR A Tet &, SY Uchlhel ol Ghd! S: Stes Hh AAA Alea h ded, Uh Clih Al UhVale h ALAA UT de Ha HT HIMHN F Gl Ge Wa AW Aha g,--NR de 3THN HT sa ea HA 3a1882 ch Uldyऑफ3elal VeeVII ch SINT.2 ERI Ucla fear wa se, a Sa UPN ¢: "sMiVaa A Hdl, aie dé 3ldd Basia ¢é, dt AednaatTIGA ERT HUA ATA HN Baan h WA 3 HU ANU2 Thay Hl 374TGa, SUPLUT Bl Ulol Hl! Ta valied Bl HL ह*, 3X Sa ae F favuied HN fra aa wesw HAGA, उपकरणIN Ws Heel SO A Scat * WHT Slo Sa Te Sa ald h aAUt Federal ER favored a That wat a, 3K Sah SkalaHR ARN hb A" ae UN sa HAGA h AY Ba A Ved A Ge A favoredSUPT ERI dels TS HlVael AY Wiha UL AM Sel Sl" MAAGA AY UT26-U Uh Aen A HA H Uslwws H fagआ!da a wl SMH Vela AM, IN 3a MAN HA VATUh hd Vole h ALATA A WAST Alea SIN Wat HAM Hele!wWaaga Al emt!2 at oh ded Thar a hal Fl GYTacITTaI, aie de Var ue at, WAST Alea Hh Wa HI AttaPX UhdlS, WR UT AM 3iclal 3Aiaga AY cme2 Al TavedPX hdl&, IR De HiMiAaaaAd A Uhal & fH URI26-U chded Wedd teu ald are 3daq UW tag AMEN ent eeaawThe Sa diet a ich Hal 3eq Aih EN; adiha Soa Var Tuseu OH Ol 31a2aemh faeas A adi far s, और इसधलए, लजस आ!oUY @eudie Wd aR sealant fru mw Q, de Sdal e Zea ¢foldal Te SA W Yedl Wa EN secant Hu we A] fAaat A alsWee ael & fe Sedlan Hien wh Bla uilev a fh Sah Vole Hlcea URI h déd al ay een 34 Uiddid Ha A, TANTH TagJala diel WIAhIo Al UT26-UT ent Ucd Witinwur ch ary aAUt sd¢€, a alee A fAUIRa alal HI WHT dala ch fewTATA dala dah BfAd Sl sale A WAN | dHfeuhm FU A,Ue Aled St th UT26-Uh ded gA Jala Del WII aTTea TAT Sareea TraINha AsAl Hl Jala h Tew Hida HLAcp felt ug sRIA ae, da HW, Soe HIMPR A UW All Sealew, Fate dT WAS Hla H) fad AA SIN Hele HATAATAchY SINT2 Al fated Fa HI WH Wad &, sll THal claim amlUse hh ASIA FT HS Ala H AMHR Vela Ald S, और यह कक Up Taq AE ta h ald AGA Jala Ae Wiinw atVetaitad acl Thar sl Aha, 3 Unt26-ए, aie Sa TheatTex! UMehxor cl Val leh Vela Hla H BY A Alea Sa gS, त%SH 3a Tames Hey & fama ant Uh sadUMlaw UidiaaaseaPI Woe Hla Hh BU A fated Thal Sal UlevlSa Taare! cl Wed WL Ha Tad thal sla alee] which was Qonstituted under a deed of partnership dated 10-2-1941, and consists of two partners, Subba Rao and Hariprasada Rao. On 21-3-1942 it was registered under section 26-A of the Indian Income-Tax Act No. XI of 1922, hereinafter referred to as the Act, for the assessment year 1942. Sometime thereafter, one of the partners, Subba Rao, is stated to have left on a long pilgrimage, and the affairs of the partnership were then managed by Hariprasada Rao as his agent under a general power-of-attorney dated 1-7-1940. Hariprasada Rao then applied under rules 2 and 6 of the rules framed under section 59 of the Act, for renewal of the registration certificate for the year 1942-43, and the application was signed by him for himself and again as the attorney of Subba Rao. Those rules provide that an application for registration of a firm under section 26-A and for renewal of registration certificate "shall be signed personally by all the partners". The Income-tax Officer rejected the application for renewal on the ground that it was not personally signed by one of the partners, Subba Rao, and that the signature of Hariprasada Rao as his agent was not valid. The order was taken in appeal, and was ultimately the subject of a reference under section 66(1) of the Act to the High Court of Madras, which held that the word "personally" in rule 6 required that the partner should himself sign the application, and that the 7956 principles of agency under the general law were Ra'Vula Subba Rao excluded. (Vide Commissioner of Income-tax v. Subba and another Rao(1)). v. While these proceedings were pending, Hariprasada The Commissioner Rao filed the two applications, out of which the • ~ l f th • t t' present appea s arise, 1or renewa o 1 e reg1s ra 10n certificate for the assessment years 1943-44 and 1944-45. Both of them were signed by him for him-self and as attorney for Subba Rao. At the hearing of these petitions the appellant, apart from maintain-ing that rules 2 and 6 did not, on their true construc-tion, exclude signature by an agent on behalf of a partner, raised a further contention that the rules themselves were ultra vires the powers of the rule-making authority. The Income-tax Officer overruled both these contentions, and rejected the applications, and his order11 were confirmed on appeal by the Appellate Assistant 0ommissioner and then by the Appellate Tribunal. Thereafter, on the application of the appellant, the Tribunal referred the following questions for the decision of the High Court: 0/ Income-tax, Madras Venkatarama AyyarJ. "(1) Whether the word 'personally' in the In- come-tax Rules, as framed under section 59 of the Income-tax Act would exclude a duly authorised agent of a partner from signing an application on behalf of the partner under section 26-A of the In-come-tax Act? (2) If the answer to the above question is in the affirmative, whether rules 2 and 6 a.re ultra vires the rule ma.king authority?" The reference was heard by Sa.tyana.ra.yana Rao and Viswanatha Sastry, JJ. Following the decision in Commissioner of Income-tax v. Subba. Rao(1), they answered the first question in the affirmative. On the second question, however, they differed. Satya-narayana Rao, J. held that the rules were ultra vires, and that the applications were in order, and ought to have been granted. Viswanatha Sastry, J. was of· the contrary opinion, and held that the rules were intra vires, and that the applications were properly (1) I.L R. [1947] Mad. 167: 1946 I.T.R. l!Sll. 1P56 -SIs hh Alea Hh HAGAN3k de wW anda Hqgy Halas1872 h ded ale o."Ucich CUleh Sl dae 2, Sa Thal HY 322gmh TIT Uh Vole Tah Aa HT AMMAN F, 3K de Val ad weGhd & sd de fHal dMiach BMPR H WAT HL Vel S ad deTha! Seq ZMH Hl VAM HL Yel Stl" पर सटधलjग, ST. sSFoa UepUdl SATA AUX: Sot VT RHScH CS Ah(1)| Ue Aaa He WEsUdel mh 3a & Sd har sla dell HS Aird BU A ea,a fra Adah Hats A Ast eal z, a fray 2a weesaJsl tal & TaaA Vest acd wise eld Sl alha Sa AWEHMUdIel mh 3a, bielses) Ae YH aa S i at HG A UHcaih Wa HL Ud &, de Uh Use h AMQIA A AW Addl Fl"deqart Ue sTAAaia Tra sat & THMAA Hea Al, जब क%ईc Tae eedlat AXA Taw HAHA Ha cule Gat Hl 3Uet, त%Sedan Ha diel CAich HI Scala Sa Alh HI Slew eldAW Sao sfaha Ha EI" Ufd secede, ST. c diceyv dol]secaMm he Z|(1)| Safe sleet sal sa ah A Ue! & fh aadh fh dle tdy Hegwm HAAatAd adl Aa é, एक आ!cTok UL Um Alen Hl Slant Ala gS, ha A AN GWT Sen, BieWe Sah 31Ahd Vole EN SealaNd S| TH Gale Be & fe FaMaas A HS Vas, Toni Tere 317d2um ¢ Teh UT26-U thतहत एक आ!qa UW US ER cSibdd ea A Beara Trav oaMew| CTT26-U So UN: -"(1) SH 3TH b Yalta! h fav BIN 3Taay OI AldAlMfleaRt ch cOlehad WA Hl Ales HA aie AstRl ch BUa chdéd wfod frat AT HA Al AN A HGR BMAHN A 31dcThal Sl Aha gl 2) आ!cVaCUica]CU ayGIX]THU, औरVaसमयपरऔर SUAVaक!!रणSlatऔरVaरपASlat, औरVayetchHyBeauTIT, ज%TaciitdTHIUTV; औरआयकरitIaRyGIX]इसपरVoyichnaIdsक&SIRT}ज%Taciitdक&Ty] इसCTTHयहYIduleelह*ककUsilcpqchधलएआ!cपरFTIGIXl CUlchIरपtTetdlarककएHiealew, औरयह!ह7ह*ज%woeyeTychइसतक3chSTUIOra ह*ककHl HAIplejcchतहतऔर!क&लक&MpazwWaaugक&CTT2 chतहतThayCl iक%TRayUaechAcadtychiehicchज%TeIANह*, aHCTTGIX]esla]स4लकपTelTRHIJ/Yह*।!हTAHTUTchfafa telaTATAपरCLEतक3chTagaHeerhid]ह*K (1) a)Glज%TRayक!षयchITIARetchअधतकमणAid)ह8, Bieस4भ!ह%त%SachoJ] Jeक&SlayMlewichVyIIAchYHATHIolIch|[cPlefaक&oJ] JeपरHea oTchAhcudHy, 10alस4सकरण, प"ष285;Dele]परcha, 5alस4सकरण, प"ष111 na114)।इसUchIलZड3जलसटसब%!cम*नसफ&@डJalम*नसफ&@ड(1) HDlejechSood’THIह*। "chlefachTAATUTA, आपक%DaTeelchअO3इसतरहnaTelrelitalew itchJ]WitqAalelधलएalchज%DlelechUldSletTUseltTFlacoy, जबतककक3yyUUYसप[VCCaalज%इ4धगतAidह8ककToc falcchSXtlaVOIJT| (2) सप[औरWaleseyaich3THIA, Alofala)Glक%dqadchSXlal TacITTaIपरTelAdy]Hic]Mee|(DlejeपरCho, 5alस4सकरण, प"ष114 और115) (3) DlejcTateareyGIXlTRSDele]क%TavedNicchपकHelह*, और इसधलएJIGchDleleक%सप[TeelJ]आ!शयकTatecetchTealUseldelDlejeक%Tateni chरपHTelAle]SIGlaed|(chlefaक&oU | tपरHeadchAhcudty, 10alस4सकरण, प"ष170; Dialeपरcha, 5alस4सकरण, प"ष337)। "Bieस4भ!ह%त%", ST. hdlchel, "यहNTकत3वयह*ककइसCITTक%Ugel chwoaawgschTaledTeataक%WHIT|nicchरपAUd": र7ara(9)। "-जबतकAlwoaawgsएकGaNchधलएSdeसप[रपHyपधतकF लelह8, तब तकcleaक%एकह7समयAUdTelTearolLichह*, एकTavaeTaled elSrTT|" पधतए. एल. लसमO, ST. JalTOchTel(8) | Seha<etatchआल%कH, यहतक3TCTaid!ह*ककCTT26-एchdled caयहह*ककयहएकHTINeanक%फम3क%UailehdlnicchItIANUaic hicह*, औरSuchपय%गक&hTUUUTT oक%AlofalDlejeGIXlIGRIC (rnicchधलएछ%डGalह*, औरइसधलए, TRSCU lchCLEValechAlcudnachiehicchWitqAachatHAI HA[HUnddalhicJ]WelatDleleWaagsHक&CTT2 क%TatehicchSXtlaTee}naGs, CTTSchchidieducchधलएSachfataTalalपरfanAidह*। अब, TAATUTchTagATayपरwoeyeTyTanzhid!ह*, rdअचछoतरहnaSaTTIdह8।clfchकफर, इसdidक&WaceTelक&SllaUlewककJ]chadfagiadvsdchGeSXtIchUdaAd[HHYoldcह8SOTककDialeACcUTHIUJ/Uह*, औरअ4ततKAdiयहह*ककइसBeHHwoaawgschTeelchJ]अO3ह*? wereGIXlउद"त"chleqachTAHIUT", 1940 स4सकरण, प"ष454 परकZफड3chTafa lel अ4शक%इसGaAsAEERIEरपHyBelHaTHIUalHnAdह*K "TRHaDleleक%सखतJ]DalqTAHTUTchWilecPaTHUaie]alew, SOT The Commissioner cf lncome·tax, Madt'as [1956] rejected as not being in accordance with them. The learned Judges, however, granted a certificate under section 66-A of the Act, and that is how the appeals come before us. The first question whether the word "personally" would exclude signature by an authorised agent on behalf of the partner was answered in tlie affirmative by the Madras High Court in Commissioner of Income-tax v. Subba Rao('). This was one of the decisions quoted with approval by this Court in Commissioner of Agricultural Income-tax v. Keshab Chandra Mandril("), where the question was whether a rule framed under the Bengal Agricultural Income-tax Act that the declaration in the return should be signed by the individual himself required that he should sign it personally, and it was held that it did so require. Sri K. S. Krishnaswami Ayyangar, learned counsel for the appellant, did not urge any grounds for differ-ing from the above conclusion, and we must therefore hold, in agreement with the views expressed in the above decisions, that the signature which is pres-cribed by the rules is that of the partner himself, and that they are not complied with by the agent signing on his behalf. Then we come to the second 'qUestion-and that is the substantial question that arises for our determi-nation in this appeal-whether rules 2 and 6 are ultra vires the rule-making authority. The argument of the appellant in support of its contention that the rules are ultra vires may thus be stated: Under the common law of England, a person has the right to do through an agent whatever he can do himself, and that right has also been conferred on him in this country by section 2 of the Powers-of-Attorney Act VII of 1882, which runs as follows: "The donee of a power-of-attorney may, if he thinks fit, execute or do any assurance, instrument or thing in and with bis own name and signature, and his own seal, where sealing is required, by the auth-ority of the donor of the power; and every assurance, (1) I.L.R. 19i7 'M•d. 167: 19i6 I.T.R. 282. (2) [19W] S.O.R. i85. instrument and thing so executed and done, shall be 1956 as effectual in law as if it had been executed or done Ravida Subba Rao by the donee of the power in the name, and with the and at1other at1other signature and seal, of the donor thereof. v. and at1other at1other v. of Income-tax, Income-tax, Madras "This section applies to powers-of-attorney The Commissiot1er created by instruments executed either before or after of Income-tax, Income-tax, this Act comes into force". Madras 97AIdicह%? Uaha|उतरज%स4भ!तKसह7ह%Lichह*!हयहह*ककउपय%गककएगएTAHIUTchUchITereyySXIGक%Ydaclह*।TereyySXIGक%-WHaTarelchधलएAy)Hy)एकJalTAATUTchउपय%गTRHISIGl-Ulew, औरchyAy)इसतरहchTAAITUTACIT CHchSXIGक%क!फलकरGIITBieTAATUTchTa TchTaeAयहउधचतZITA UIह*TolSTUldeTHIUHic]alew, त%एकसखतJ]DaldTAHTUTchaoएकVOIBdeह*TolarGIX]TacITaअO3क%cUchicchधलएएक2)GlchGIUX]Told]ITUfaditidTHUellह*।BieयहसखतऔरDaldTAHIUTYalanicchधलएउधचतलसOधतह*, त%Suaक%ईफक3TelUsdककSHAMaoDlejeCSTCA, 31TUIT , alSlaAlaItIANchSURAIJT,Pat fइस!गSकरणपरBIUIRNभchतबक%ईमतलबelSIT|सह7लसOधतSlachch Z, Adlaयहह*ककce]इसक&सह7oU | tchSTUपर, DlelechETRE|यहJTककCITT26-एchतहतएकआ!cपरHTINGINGIXlCUlHITरपHyotdlatककएalaalew, ITcelउसपरउसक&ओरHySuchUaeGIXTetdlarककएalWaAdह8। यहTAUलchधलए, 1956 HoHcchaoCTT26-एक&HII, बल@कToa echस!रप, wzwWIaaक&IrsleऔरCTTGIXlUadIIAक&पक" धतक%97CaleH¥ideMee|woaawgs, StarककYEdideiHnelJ]Uह*,-आयकरHyIKDect]क%GHAThaऔरS2niadhicchधलएह*।इसतरहchDialeपरeld]letdetTAHIUTchTAHक%लZड3हश3लcब8कऑफइ4गल8डdalSHCKSRiGl(1) Hhelह*K "AstTcClह*ककHaeUeelDlejeक&aIक&Sachic, औरयहQeaedककSUH]Ea HT chअO3ceeह*, ज%Dlejcक&TUeSeलसOधतHyUd|TRS97TaretT3dह*, औरयहGaelchSaशEरelhic]ककDect]UgelchalCISPo, औरकफर, यहHAladककयहYTUd"oHअपरर!धत3तseqchहEएSXtla2TT" इसधलएSaFNalaआयकरwoaawgschUldeilaक%CLEआपAएकपFण3 औरSoHfeauciगएAATक&स4पFण3UleadJie]chरपHTASalew,औरयहUd!ad [ealewककXSaldred iaoglu]celह*। कफरwoaawgschUld te)क&ओरsdहEए, क" कषआयकरsNYcJalch Qच4दम4डल(9) ATAHइसcUlUi dchthiolHySachdled idमहत!परchItYeh]SI]oid!ह*।Tel, edieयहJTककक" कषआयकरzwWaaug, 1944 chतहतJde]गएTAHA11 chअO3फZम3TeTy5 chSIUolaid!ह*, Tolयहआ!शयकPoककaqmayAUNNUTपर"ThayCUlcchATAH, Cl iGIXTस!य4" etdlatककएaieMew|इसKU dyGIXTDlejechUldsiteक&CAATपरयहwWaATagMNaTRHIJU]JTककfagiadvsdchSXtla, StarककSOACUMTHIUJ/Yह*, AI HA[Dlejeeeeक%SlotchicPo, ज%ककपधतअनयपहलFchHATHIXह*, औरeTSteक&UTNUTपरfadintdyGIXTCUTHITरपHyetdlarककएHieMew|woeyeTy-chधलएयहतक3Toaaid]ह*ककक" कषआयकरYehdalch2Tच4दम4डल(9) chaoTAAeI11 क&od | oपरTfAauJTऔरइसक&aeIayपरTel,औरयहAdieकक3]TAHWiqAwadlotJTJ]el, Ae,HelJT| Volह7ह*, clichIdAlalTddiechTAUक&aITachdइसdidHTaledह*ककCUlchIotdlatक&SIRS CachरपATAA11 परज%od | iक&गई-or, !हइसTAUchYपरINoyककयहKU dyadoyक" कषआयकरWaagsHchUla tacUldsilaपरTorayhicपरPoककTacITTaIchUedaSXtlaइसक!षयपरAI HA[a)GlchTAHक%lothic]JT|अब, क" कष-आयकरSNYcdaldch2Tच4दम4डल(1) HTlewoaawgsch-Uldeileक%SUN cSXIGchTchdAi]J/UJT, adVdaआयकरzwWaaugchUlatictchBeHAYA]ह8, औरdiltdA, DeपरINह8, औरइसधलएdc)detक%इसक!षयपरBI HAla)Glcheeeक%CcUlIchSXIGक%CU hicchरपHYHASIतक3 स4गतSISTT -adrक" कषआयकरwWaagaHchUlaUldeilaपरअबCoicTCSolHhcdह*।woaawgsक&CITT25 (1) HUUह*ककBieआयकरITIARyइसdidHyस4तE[Telह*ककTRIJU]Toa LUसह7औरपFण3ह*, त%!हfadindyaआयकरhlaHउपलसOतalaJ]क%ईसबFतUITnica]UIThicchधलएकहHnAdह*, लजसपर!हINIकरHhAdह*।यहFNRI आयकरzwWaaugक&CTT23 (2) chAOU]ह*।इसCTTcheHHCale Geय%गयdidयहह*ककSHAfacititalGIXICLEUaechAhcudHyAIeYपसतEतhicchधलएएकसप[UUह*, एकVIUldUlaज%पFर7तरहaSaqidyaStdSieHHI -YDlejeeld]hi chSXlalStdadrzwWaaugक&CTT35 और36 HइसdidchUUह8ककchifadintdychUlatalacaकरHhcdह*औरchiGiPRadelHJ]FRNaIaआयकरzwWaaugक&CITT61 chUldeAidह8औरCLEआपHएकपFण3fedTalcह8।कफर, adoywIaagsHऔरFNRIआयकरwzwWIaacleaHWयहYIduleह*ककधसक!लUfchaUleadchकE छYIdulewoaawgschतहतPRadelपरeld]aldह8।धसक!लUfcpaitdchHTa3 chYIddulज%यहWaaawadAidह8ककपकAlceddYIdUsletchAlcudHyउपलसOतह%WAdह8औरchitकरGAdह8, SatyTelह8।JETIक%स4लकपnicchधलए,adrWoaagaychUldsilachYHIdक%आयकरdaldch2Tक" कषSNYc च4दम4डल(1) HmagHपसतEतTHIJ/Uह*। 'धचनह' Y[oक&Ul HITक%एकwAhdYrGIX]otdlatसकहत, एकwWAHhdy GIXlAleपसतEतhicchधलएCITT25 chतहतऔरएक313THGIXTउपलसOधतchधलएCTT35 और58 chतहतHAATAऔरTTdTeक&उपलसOधतऔरUNS, eEdidallchACHUlaऔरUTeaTchधलएHARTAcirnicऔरCTT41 और60 chतहतatestक&tarHyIKउसisdchUla aieक%सप[रपHyUaहEएaqmaychetdlarऔरecyiGechधलए3WfyddechetdlatऔरHcyaधसक!लUlchafedchUldeileक%eld]hicdelwWaagaHHThay97UTddleक%eclieपFर7तरहnaHAecdelTelAle]alHaAdह*। 1956 Section 26-A of the Act confers on a partner the right to apply for registration of the firm, and that right could be exercised both under the common law and under section 2 of the Powers-of-Attorney Act through an authorised agent. The sovereign legisla-ture might, if it so chooses, abrogate the rule of com-mon law, and repeal section 2 of the Powers-of-Attorney Act, and enact that the application to be presented under section 26-A should be signed by the partner himself and not by any other person; but it has not done so eith~r expressly or by necessary im-plication, and, therefore, the application which was signed by Hariprasada Rao is as good as if it had beeq signed by Subba Rao. The Rules no doubt re-quire that the signature should be that of the partner and not that of his agent. But in prohibiting what would be lawful under the section, the Rules go beyond the ambit of the authority conferred by sec-tion 26-A on the rule-making authority, which is limited to framing Rules for giving effect to the principles laid down in the statute. They are there-fore ultr:a vires. In the alternative, assuming that the mandate given to the rule-making authority under section 26-A is of sufficient amplitude to authorise the making of the Rules in question, even then, they must be held to be ultra vires, as they have the effect of abrogating the common law and of repealing sec-tion 2 of the Powers-of-Attorney Act, which confer on a person the right to act through an agent, and that being a legislative function cannot be delegated to a rule-making authority, and section 26-A, if it is to be construed as conferl'.ing such power on an out-side authority, must be struck down as constituting an unconstitutional delegation by the legislature of its legislative function. 582 SUPREME COURT REPORTS It is the correctness of these contentions, that now falls to be considered. 1956 Rattula Subba Rao and another another v. and another another According to the law of England-and that is also v. the law under the Indian Contract Act, 1872-"every The Commissioner person who is aui juris bas a• right to appoint an 01 Income-tax, agent for any purpose whatever, and that be can do Madras so when be is exercising a statutory right no lee~ Venkatarama than when be is exercising any· other right". Per Ayyar J. Stirling, J. in Jackson and Oo. v. Napper: In re Bckmidts' Trade·M12rk('). This rule is subject to cer-tain well-known exceptions as when the act to be performed is personal in character, or is annexed to a public office, or to an office involving fiduciary obli-gations. But apart from such exceptions, the Jaw is well settled that whatever a person can do himself, he can do through an agent. It bas accordingly been held that "at common law, when a person authorizes another to sign for him, the signature of the person so signing is the signature of the person authorizing it". Per Blackburn, J. in The Queen v.Justices of Kent('). The appellant is therefore right in bis •con-tention that ·unless the statute itself enacts otherwise, an application which a partner has to· 1ign wouJd be in order and valid, if it is signed by his authorised agent. The question then is whether there .is any· thing in the Act, which requires that an application under section 26-A should be signed by the party personally. Section 26-A is as follows: "(I) Application may. be made to the Income-