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 his relative or a person regularly employed by him, if such relative or person is duly authorised by him in writing in this behalf; or
2. (b) by a legal practitioner; or
3. (c) subject to such conditions, as may be prescribed, by an accountant or a value added tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.