62. Persons entitled to appear before the Sales Tax Authorities.
- No person shall appear before any Sales Tax Authority in any proceedings under the Act or these Rules as a representative of other person, unless he is-(a)a Sales Tax Practitioner qualified and enrolled under the rules: or(b)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 38 of 1949); or(c)a legal practitioner, who is entitled to practice in any civil court in the State: or(d)a person holding a general or special power of attorney executed by the dealer and not receiving any specific remuneration for such appearance: or(e)a friend or a relative of the dealer authorized by him and making such appearance without charging any remuneration therefor: or(f)an officer not below the rank of Assistant Commercial Taxes Officer, specially or generally authorised by the Commissioner or a Deputy Commissioner.Explanation. - Sales Tax Authority shall include an officer not below the rank of Assistant Commercial Taxes Officer exercising powers under the Act, Appellate Authority and the Board.
