Section 9(1) in The Kerala Tax on Luxuries Acts, 1976
(1)A person entitled or required to appear before any authority in connection with any processing under this Act, may be represented before such authority,-(a)by his relative or a person employed by him, if such relative or person is duly authorized by him in writing in this behalf; or(b)by a legal practitioner; or(c)by Chartered Accountant or Cost Accountant duly authorized by him in writing in this behalf; or(d)by a Sales tax practitioner duly authorized by him in writing in this behalf.
