Section 13 in Authority for Advance Rulings (Procedure) Rules, 2003
13. Authorization to be filed.-
An authorized representative appearing for the application at the hearing shall file, before the commencement of the hearing, a document 3uthorising him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is person regularly employed by the applicant the capacity in which he is at the time employed.
