Section 82(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Regulation, may attend-(a)by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or(b)by a legal practitioner or chartered accountant or cost accountant or company secretary who is not disqualified by or under sub-section (2); or(c)by a Value Added 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).
