- Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under the Act, may be represented before such authority,-(a)by his relative or a person regularly employed by him, if such relative of person is duly authorized by him in writing in this behalf; or(b)by a legal practitioner; or(c)by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949,(Central Act 3 of 1949.); or(d)by a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959,(Central Act 23 of 1959.);(e)subject to such conditions as may be laid down by the rules in that regard by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualification as may be prescribed.If such Chartered Accountant or Cost Accountant or Sales Tax Practitioner is duly authorized in writing in this behalf.Chapter - IX General Provisions
