Appearance before any authority
Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under the Act, may be represented before such authority :-
(a) by his relative or a person regularly employed by him, if such relative or person is duly authorized by him in writing in this behalf; or
(b) by a legal practitioner; or
(c) by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; or
(d) by a Cost Accountant within the meaning of the Cost and Works Accountant Act of 1959.
(e) Subject to such conditions as may be laid down by the rules in that regard by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualification as may be prescribed.
If such Chartered Accountant or Cost Accountant or Sales Tax Practitioner is duly authorised in writing in this behalf.