Persons entitled to appear before authorities

Persons entitled to appear before authorities.―

1. (1) Any person entitled or required to appear before any authority 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 duly authorised by him in writing in this behalf.
2. (2) The authorization referred to in sub-section
3. (1) shall be in such form and accompanied by such fee as may be prescribed.”.]