Section 14A(1) in Punjab General Sales Tax Act, 1948
(1)Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by the assessee, or a lawyer or accountant or income-tax practitioner and not being disqualified by or under sub-section (3).
