Section 84(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Any person who is entitled or required to attend before any authority including the Tribunal in connection with any proceeding under the Act, otherwise than when required to attend personally for examination on oath or affirmation, may authorize in prescribed form -(a)any relative or other person regularly employed by him;(b)any legal practitioner, or Chartered Accountant or Cost and Works Accountant who is not disqualified by or under sub section(2);(c)any sales 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);or(d)any person, who immediately before the commencement of the Act was a sales tax practitioner under any earlier law, to attend before such authority and to act on behalf of such person in such proceedings.
