FORM 42
(See Rule 56)

Authorisation of an Accountant/Sales Tax Practitioner/a relative/person regularly employed by the assessee to appear on behalf of a dealer a Sales Tax Authority other than the High Court.

I/We.........of ..........being(a) registered dealer holding Registration Certificate No;...........dated......under the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963) do hereby authorise Shri/Messrs.............an Accountant/Sales Tax Practitioner.....(here enter the capacity in which authorised) to represent me/us and produce accounts and documents connected with the proceedings/appeal before Sales Tax Authorities other than the High Court in respect on my/our assessment for the period from....19...to 19...and whatever explanations or statement he they give(s) makes on my/our/behalf will be binding on Me/us.

Accepted

I, ..........(representative) do hereby declare that I am an Accountant/Sale Tax Practitioner duly qualified under Section 55 of the Kerala General Sales Tax Act, 1963, and that I agree to attend on behalf of the above mentioned Shri....and that state the facts correctly and give the explanation true to the best of my knowledge and Belief.

Strike out whichever is not applicable. Applicable only in cases where the representative is an Accountant or a Sale Tax Practitioner falling under Clauses (c) or (d) of Section 55 respectively.