Section 19 in Bihar Commercial Taxes Tribunal Regulation, 1979
19. Appearance before the Tribunal.
(1)Any person who is required to appear before the Tribunal in connection with any proceedings concerning him, may appear before the Tribunal either-(a)in person, or(b)by a person authorised in writing by him in this behalf, being his relative or a person in his regular and wholetime employment, or(c)by an Advocate, or(d)by an Accountant who has been enrolled as a Registered Accountant in the Register of Accountants maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932, or(e)by a sales-tax practitioner, who possesses a degree in Commerce, Law, Economics or Banking including Higher Auditing conferred by any Indian University incorporated by any law for the time being in force or any foreign University approved by the State Government or possesses such other qualification as may be recognised by the State Government in this behalf.(2)The State Government may appear through the State representative.
