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 proceedings under this Act, may be represented before such authority-

See Rule 63-A,57 and 63(2)  Form XXVI

(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) subject to such conditions as may be laid down by the rules in that regard by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 or 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 Accountant or Sales Tax Practitioner is duly authorized in writing in this behalf. Note :- Clause (c) was submitted by Act 16 of 1963 w.e.f.1.8.1963