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The Kerala General Sales Tax Rules, 1963
Chapter VII : Miscellaneous

Body 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 authorities of State Goods and Services Tax Department, Kerala 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).