55. Person entitled to appears before authority

(1) any person who is entitled or required to appears before any authority other than High Court in connection with any proceeding under this Act may be represented before such authority:-

(a) by his relative or a person employed by him, if such relative or person is duly authorised by him in writing in this behalf; or

(b) by a legal practitioners; or

(d) by a sales tax practitioner possessing the prescribed qualification and duly authorised by him in writing in this behalf.

(2) The authorisation referred to in sub section (1) shall be in such from and accompanied by such fee as may be prescribed.