Section 82(1) in The Goa Value Added Tax Act, 2005
(1)Any person, who is entitled or required to attend before any authority including the Tribunal in connection with any proceeding under this Act, may be represented-(a)by a relative or a person regularly employed by him; or(b)by a legal practitioner, Chartered Accountant or Cost Accountant or Company Secretary who is not disqualified by or under sub-section (2); or(c)by a [Commercial tax practitioner] [Substituted by the Amendment Act 18 of 2006] who possesses the prescribed qualifications and on payment of prescribed fees, 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 this Act was a sales tax practitioner under any earlier law, only if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant, Company Secretary or [commercial tax practitioner or sales tax practitioner is authorized] [Substituted by the Amendment Act 18 of 2006.] by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings.
