Section 86 in The Karnataka Value Added Tax Act, 2003
86. Appearance before any Authority in proceedings.
- Any person who is entitled to appear before any authority other than the High Court in connection with any proceeding under this Act, may be represented before such authority-(a)by his relative or a person regularly employed by him if such relative or person is duly authorized by him in writing in this behalf;(b)by a legal practitioner; or(c)subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Tax Practitioner by the Commissioner, and duly authorized by the person whom he represents.
