RAVULA SUBBA RAO AND ANOTHER vs THE COMMISSIONER OF INCOME-TAX.,MADRAS.

The Supreme Court interpreted the term 'personally' in Rules 2 and 6 under Section 59 of the Indian Income Tax Act, 1922, concluding that it excludes a duly authorized agent from signing an application on behalf of a partner under Section 26-A. The Court held that the Income Tax Act is a self-contained code, and its provisions require that applications for registration must be signed by the partners themselves, not by agents. The rules were found to be within the rule-making authority and not ultra vires.