72. Signing of declarations, certificates and entries made therein. section 60.

 (1) No declaration, certificate, return, list, statement, bond or document required, by or under the Act or these rules, to be furnished to or produced before any authority under the Act by any dealer or required to be furnished by him to other dealer shall be valid unless it is signed by an authorised signatory (except when mentioned otherwise in these rules) with his name and status and the date when and the place where it was signed recorded on it.

(2) If the space provided in any form of return, list, statement, certificate or declaration, required to be produced or furnished under the Act or these rules, is not sufficient for making the entries, the particulars specified therein, may be given on the reverse of the form or in separate annexures attached to the form so long as it is indicated in the form that the entries on the reverse or annexures, as the case may be, form part thereof and the reverse or every such annexure, as the case may be, is also signed by the person signing the form.