Section 55(1) in The Kerala General Sales Tax Act, 1963
(1)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 authorized by him in writing in this behalf; or(b)by a legal practitioner; or(c)by a chartered accountant duly authorized by him in writing in this behalf; or(d)by a sales tax practitioner possessing the prescribed qualifications and duly authorized by him in writing in this behalf.
