Section 78 in Tamil Nadu Value Added Tax Act, 2006
78. 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, subject to such conditions as may be prescribed, be represented before such authority -(a)by his relative or a person employed full time by him, if such relative or person is duly authorised by him in writing in this behalf; or(b)by a legal practitioner; or(c)by an Accountant or Value Added Tax Practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.
