70. Appearance before any authority in proceedings.
- Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under this Act may be represented before such authority-(a)by his relative or a person regularly employed by him, if such relative or person is duly authorised by him in writing in this behalf; or(b)by a legal practitioner; or(c)subject to such conditions, as may be prescribed, by an accountant or a value added tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.
