Amendment status not verified — confirm the current text below against the official source.
Persons entttled to appear before authorzty.-Any person who is entitled or required to appear before any authority other than the High Court 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 m this behalf; or (b) by a legal practitioner ; or (c) by a chartered accountant duly authorised by him in writmg in this behalf ; or (d) by a sales-tax practllioner possessing the prescttbed qualifica- tions and duly authorised by him in writing m this behalf.