Section 82(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Regulation, may attend-(a)by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or(b)by a legal practitioner or chartered accountant or a cost accountant or companies secretary who is not disqualified by or under sub-section (2) of this section; or(c)by a Value Added Tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).Explanation. - For the purposes of this section,-(a)"chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(b)"company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(c)"cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(d)"legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.
