Reasonable steps to be taken under section 11M

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..... :— He shall satisfy himself about the identity and address of the purchaser or transferee, as the case may be, either (a) from his personal knowledge; or (b) on the strength of a certificate given by a person personally known to the seller or transferee, as the case may be, and with whose handwriting and signature such seller or transferor is familiar; or (c) on the strength of a certific .....

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..... ificate referred to in (d) above, such certificate shall be got countersigned by the seller or transferor, as the case may be, from the Superintendent of Central Excise within whose jurisdiction he has his place of business. (2) The certificate of identity referred to in sub-rule (1)(b) shall be in the following form and shall be written in manuscript by the person issuing it : "I, Shri....... .....

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