Section 82(1)(d) in The Goa Value Added Tax Act, 2005
(d)any person who, immediately before the commencement of this Act was a sales tax practitioner under any earlier law, only if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant, Company Secretary or [commercial tax practitioner or sales tax practitioner is authorized] [Substituted by the Amendment Act 18 of 2006.] by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings.