Section 66A. Furnishing of specimen signature

(1) Every registered dealer who is liable to pay tax under this Act shall furnish the specimen signature of himself or the person authorised to sign the cash memo, tax invoice, retail invoice, credit/debit note, delivery chalan and any form prescribed or appended to the notification, within such period as may be prescribed.

(2) Any change in the particulars submitted under subsection (1) shall be intimated to the registering authority within fifteen days of such change.

(3) If a registered dealer fails to submit particulars or intimate the change as required under this section, the Commissioner may, by order in writing and after giving opportunity of being heard to such dealer, impose by way of penalty a sum not exceeding the amount of tax payable on the transaction declared in the concerned cash memo, tax invoice, retail invoice, credit/debit note, delivery chalan or any form prescribed or appended to the notification.

(3) Where the signature appearing on any of the documents referred to in this section is not matching with the specimen signature furnished by the dealer under this section, such document shall not be considered as a valid document for the purposes of  this Act or rules made there under.".

Provided that where the specimen signature in any document is not matching with the specimen signature furnished by the dealer, the signature may be authenticated by such dealer in accordance with the rules made in this behalf."