Section 13D in The Goa Entertainment Tax Act, 1964
13D. Appearance before any authority in proceedings.
- Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, 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; or(c)by a tax practitioner, if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant, Company Secretary or Tax Practitioner is authorized by such person and such authorization may include the authority to act on behalf of such person in such proceedings.]
