Persons entitled to appear before authority

Any person who is entitled or required to appear before any authority other than the High Court in connection with any proceedings under this Act may be represented before such authority- (a) by his relative or a person employed by him, if such relative or person is duly authorised by him in writing in this behalf; or (b) by a legal practitioner ; or (c) by a chartered accountant duly authorised by him in writing in this behalf ; or (d) by a sales-tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.