Section 20(1) in Bihar Commercial Taxes Tribunal Regulation, 1979
(1)Where an application is signed by an agent, the applicant shall append to the application a document authorising the agent to sign, appear, plead and act for him and if the agent is a relative of the applicant, the documents shall state what his relationship is with the applicant or if he is a person regularly employed by the applicant, the document shall state the capacity in which he is at the time employed.
