Section 60(3) in Gujarat Value Added Tax Rules, 2006
(3)An authority given to an agent under the earlier rule shall continue to be valid for the purpose of appearance in proceedings in an appeal against, or an application of revision, of an order passed in the proceeding in respect of which such authority was given or in an application for reference arising out of such appeal or application for revision:Provided that a separate authority shall be furnished for appearance in each of the proceedings under different provisions of the Act, the rules, or the notification issued by or under the Act or the earlier Law.
