Section 56 in Kerala General Sales Tax Rules, 1963
56. Production of authorisation.
- The person specified in clauses (a), (c) and (d) of Section 55 of the Act appearing on behalf of a dealer or other person in any proceedings before any Sales Tax authority other than the High Court shall produce before such authority an authorisation given by the dealer or such person in Form 42 and such authorisation shall bear court fee stamp worth Rs 25. (rupees twenty five only).
