Amendment status not verified — confirm the current text below against the official source.
(1) Any person entitled or required to appear before any Authority in connection with any proceedings under this Act, may be represented before such Authority:- (a) by this relative or a person employed by him, if such relative of person is duly authorised by him in writing in this behalf; or (b) by a legal practitioner; or (c) by a chartered accountant) or a cost accountant duly authorised by him in writing in this behalf; or (d) by a sales tax practitioner duly authorised by him in writing in this behalf; (2) The authorisation referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.] Inserted by Act 7 of 2001 w.e.f. 28/07/2001.