Appearance before any authority in proceedings

Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under this Act, may be represented before such authority-

1. (a) by his relative or a person regularly employed by him, if such relative of person is duly authorized by him in writing in this behalf; or
2. (b) by a legal practitioner; or
3. (c) subject to such conditions as may be laid down by the rules in that regard by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 or
4. (d) by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualification as may be prescribed. if such Chartered Accountant or Sales Tax Practitioner is duly authorised in writing in this behalf.