Appearance before any Authority in proceedings

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-

1. (a) by his relative or a person regularly employed by him if such relative or person is duly authorized by him in writing in this behalf;
2. (b) by a legal practitioner; or
3. (c) subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Tax Practitioner by the Commissioner, and duly authorized by the person whom he represents.