One of the major differences that exist between signing and certification is that mere signing does not imposes liability on the person signing it.
In one of the landmark case of Kashinath Sankarappa Wani vs New Akoy Ginning and pressing Co. Ltd. it was held that mere signing of a balance sheet does not operate to save limitation because the person in drawing up the document does not do so with the intention of acknowledging liability but under a duty where he is bound to set out among other things, the claim made on the company.
Therefore we could say that signing does not impose liability but rather certification shows that the person has authenticated the document, verified and is therefore taking the responsibility and liability upon itself.
The word ‘Certified’ means in relation to a copy, certified as provided in section 76 of the Indian Evidence Act, 1872 and evidence act interpretes as "a certificate issued by an authorized officer by law certifying the validity and correctness of the information under his hand and seal."
A process, by which individuals who have demonstrated the level of knowledge and skill required in the profession, occupation, role are identified to the public and other stakeholders.
Read the Full judgement @ http://indiankanoon.org/doc/1101962/
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