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 proceeding under this Act, may be represented before such authority— (a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf; (b) by a legal practitioner; or 1957: KAR. ACT 25] Sales Tax 1[(c) subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Sales Tax Practitioner by the Commissioner, and duly authorised by the person whom he represents.] 1[36-A. Power to summon persons to give evidence.- The officers empowered by rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act.] 1. Substituted by Act 3 of 1966 w.e.f. 1.3.1966. 1. Inserted by Act 14 of 1987 w.e.f. 1.4.1987.

1. (a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf;
2. (b) by a legal practitioner; or 1957: KAR. ACT 25] Sales Tax 1[(c) subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Sales Tax Practitioner by the Commissioner, and duly authorised by the person whom he represents.] 1[36-A. Power to summon persons to give evidence.- The officers empowered by rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act.]

¹ Substituted by Act 3 of 1966 w.e.f. 1.3.1966.

¹ Inserted by Act 14 of 1987 w.e.f. 1.4.1987.