Amendment status not verified — confirm the current text below against the official source.
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 proceeding under this Act, may be represented before such authority— (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; (b) by a legal practitioner; or 1957: KAR. ACT 25] Sales Tax 369 1[(c) subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Sales Tax Practitioner by the Commissioner, and duly authorised by the person whom he represents.]1