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[Cites 0, Cited by 0] [Section 23] [Entire Act]

State of Madhya Pradesh - Subsection

Section 23(1) in The M.P. Vat Act, 2002

(1)Any dealer who is entitled or required to attend or appear before any officer appointed under Section 3 in connection with any proceedings under this Act, otherwise than when required under Section 43 to attend personally for examination on oath or affirmation, may authorise in writing to attend or appear on his behalf, a person being a relative of or a person regularly employed by the dealer, or a legal practitioner or a chartered accountant or a tax practitioner.