Section 82(1) in The Maharashtra Value Added Tax Act, 2002
(1)Any person, who is entitled or required to attend before any authority including the Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend, -(a)by a relative or a person regularly employed by him, or(b)by a legal practitioner, Chartered Accountant [Cost Accountant or Company Secretary] [These words were substituted for the words 'or Cost Accountant' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(1)(a), (w.e.f. 1-5-2013).] who is not disqualified by or under sub-section (2) or(c)by a sales tax practitioner who possesses the prescribed qualifications 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 qualified to appear as a sales tax practitioner under any earlier law and who is not disqualified by or under sub-section (2),only if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant [Company Secretary] [These words were inserted by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(1)(b), (w.e.f 1-5-2013).] or sales tax practitioner is authorised by such person in the prescribed form, and such authorisation may include the authority to act on behalf of such person in such proceedings.Explanation. - "A person regularly employed" means a person whose salary is regularly and periodically debited and recorded in the books of account of the dealer.
