Section 12A(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)In proceedings before the Appellate Tribunal the State Representative shall be competent,-(i)to prepare and sign application, appeals and other documents ;(ii)to appear, represent, act and plead ;(iii)to receive notices and other processes ; and(iv)to do all other acts connected with such proceedings, on behalf of the State Government or any officer appointed under this Act.]