Section 111(1) in Meghalaya Value Added Tax Act, 2003
(1)Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend by a relative or a person regularly employed by him, or by a legal practitioner, or Chartered Accountant who is not disqualified by or under sub-section (2), or by a sale tax practitioner who possesses the prescribed qualification 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).Any person who, immediately before the commencement of this Act was a sale tax practitioner under any earlier law only if such relative, before employed, legal practitioner, Chartered Accountant, or sale tax practitioner is authorized by such person in the prescribed form, and such authorized may include the authority to act on behalf of such person in such proceedings.
