Section 57(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Any assessee who is entitled or required to attend before any Agricultural Income-tax Authority in connection with any proceeding under this Act otherwise than when required under section 38 to attend personally for examination on oath or affirmation, may attend either in person or by any person duly authorised by him in writing in this behalf being a relative or a person wholly or principally employed in the service of the assessee or a lawyer or an accountant or an Income-tax practitioner [or a Sales Tax Practitioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.] and not being disqualified on the ground of misconduct by or under any law or under any order of Government.
