Appearance before any authority

Any person entitled to appear before any authority in connection with any proceedings under this Act may be represented by a person authorised in writing by him, being a relative or a person in his regular employ, or an accountant, or a legal practitioner. The Commissioner may, subject to such conditions and restrictions as the Government may by general or special order impose, by order in writing delegate to prescribed authority subordinate to him, either generally or as respects any particular matter of class of matters any or all of his powers under this Act.