Amendment status not verified — confirm the current text below against the official source.
Appearance before any Authority in course of any proceedings - (1) Any person who is entitled or required Lo attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in bis regular or whole time employment by him. or (b) by a legal pracmioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, 01· (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Ta, Act OS and Jharkhand Value Added Ta, Rules 06. only if such relative, person employed. legal practitioner, advocate, chartered accountant, sales tax practitioner or ta, practitioner ts authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. · (2) On payment of such sum as may be determined by lhe Commissioner under 'sub- Section ( 1 ), no further proceedings shall be taken against the accused person in res peel of the same offence and any proceeding. if already taken, shall stand abated. 41 I .