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 a legal practitioner; or
2. (b) by a Chartered Accountant; or
3. (c) by a Sales Tax Practitioner enrolled as such under the Karnataka Sales Tax Act 1957 (Karnataka Act 25 of 1957)]1

¹ Inserted by Act 1 of 1985 w.e.f. 9.1.1985.