Section 61 in The Rajasthan Value Added Tax Rules, 2006
61. Persons entitled to appear before the Tax Authorities.
- No person shall appear before any Tax Authority in any proceedings under the Act or the Rules as a representative of other person, unless he is,-(a)a Tax Practitioner enrolled under the Rules; or(b)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 38 of 1949); or(c)a legal practitioner, who is entitled to practice in any civil court in the State; or(d)a person holding a general or special power of attorney executed by the dealer and not receiving any specific remuneration for such appearance; or(e)a friend or a relative of the dealer authorized by him and making such appearance without charging any remuneration thereof; or(f)an officer not below the rank of Assistant Commercial Taxes Officer specially or generally authorized by the Commissioner or a Deputy Commissioner.Explanation. - Tax Authority shall include an in-charge check-post, an officer not below the rank of Assistant Commercial Taxes Officer exercising powers under the Act, Appellate Authority and the Board.
