Section 20 in Bihar Commercial Taxes Tribunal Regulation, 1979
20. Authorising an agent to appear.
(1)Where an application is signed by an agent, the applicant shall append to the application a document authorising the agent to sign, appear, plead and act for him and if the agent is a relative of the applicant, the documents shall state what his relationship is with the applicant or if he is a person regularly employed by the applicant, the document shall state the capacity in which he is at the time employed.(2)The agent appearing for the applicant at the time of hearing of the application shall, unless the document referred to above has been appended to the application, file such document before the commencement of the hearing.
