Section 31(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)Any dealer who is entitled or required to attend or appears before any officer appointed under Section 3 in connection with any proceedings under this Act, otherwise than when required under Section 55 to attend personally for examination on oath or affirmation, may attend or appear by a person authorised by him in writing in this behalf being a relative of or a person regularly employed by, the dealer or a legal practitioner or a chartered accountant or a tax practitioner.
