Section 90 in The Kerala Agricultural Income Tax Act, 1991
90. Appearance by authorised representative.
(1)Any assessee who is entitled or required to attend before any agricultural income tax authority or the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required under section 27 to attend personally for examination on oath or affirmation, may attend either in person or by any person duly authorised by him in writing in this behalf, being a relative or a person regularly employed by the assessee or a legal practitioner or any accountant or an Income Tax Practitioner or Sales Tax Practitioner and not being disqualified on the ground of misconduct by or under any law or under any order, of any competent authority.(2)In this section.(i)a person regularly employed by the assessee shall include any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealing;(ii)"Accountant' means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949) and includes a member of an association of accountants recognised in this behalf by the Government.(iii)"Income tax Practitioner" means any person who was an "Income Tax Practitioner" within the meaning of clause (iv) of sub-section (2) of section 61 of the Agricultural Income tax Act, 1950 (Act XXII of 1950) and was actually practicing as such.(iv)"Sales tax Practitioner" means any person registered as a Sales tax Practitioner under the provisions of the Kerala General Sales Tax Act, 1963 (Act XV of 1963).(v)"Legal Practitioner" means one who is entitled to practice in any Civil Court in India.(3)Where any person other than a legal practitioner is authorised to attend before the authorities mentioned in sub-section (1), such person shall file the authorisation in such form and it shall be accompanied by such fee as may be prescribed.
