Section 18A in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
18A. Persons entitled to appear before Authorities.
[(1) Any person entitled or required to appear before any Authority in connection with any proceedings under this Act, may be represented before such Authority: -(a)by this relative or a person employed by him, if such relative of person is duly authorised by him in writing in this behalf; or(b)by a legal practitioner; or(c)by a chartered accountant) [or a cost accountant] duly authorised by him in writing in this behalf; or(d)by a sales tax practitioner duly authorised by him in writing in this behalf;(2)The authorisation referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.] [Inserted by Act 7 of 2001 w.e.f. 28-7-2001.]
