Appearance before authority.

Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under the Act, may be represented before such authority,- (a) by his relative or a person regularly employed by him, if such relative of person is duly authorized by him in writing in this behalf; or (b) by a legal practitioner; or (c) by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; or (d) by a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959; (e) subject to such conditions as may be laid down by the rules in that regard by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualification as may be prescribed. If such Chartered Accountant or Cost Accountant or Sales Tax Practitioner is duly authorized in writing in this behalf. Nutritious Foods (Ready to Cook Food Mixes and Ready to eat food) supplied by M/s. Telangana Foods to the Director, Women Development and Child Welfare Department, Government of Telangana through ICDS (Integrated Child Development Services) Projects meant for malnourished Pre-School & School going children, Pregnant Women and Lactating mothers under the Supplementary Nutrition Programme sponsored by Central and State Governments. Note: M/s. Telangana Foods is not entitled to claim Input Tax Credit on the relevant inputs.