Assessee permitted to attend through authorised agent etc

Assessee permitted to attend through authorised agent etc.—(1) Any assessee who is entitled or required to attend before any authority in connection with any proceedings under this Act, other than the proceedings of a criminal nature, may attend either in person or by an authorised agent.

1. (2) For the purpose of sub-section (1), an "authorised agent" means—
   • (a) a relative of the assessee;
   • (b) a person in the regular employment of the assessee;
   • (c) a legal practitioner;
   • (d) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
   • (e) a person registered as a sales tax practitioner in the prescribed manner.