(1)Any person, who is entitled or required to appear before any authority in connection with any proceeding under this Act, may attend-(a)By a person, who is entitled or required to appear before any authority in connection with any proceeding under this Act, may attend-(b)By a legal practitioner or chartered Accountant or a cost Accountant who is not disqualified by or under sub-section (2); or(c)By a tax practitioner who possesses the prescribed qualification and is enrolled by the Commissioner for the purpose and who is not disqualified by or under sub-section (2).
