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THE KERALA VALUE ADDED TAX ACT, 2003 History
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Body 86. Persons entitled to appear before authority.

(1) Any person who is entitled or required to appear before any authority other than the High Court in connection with any proceedings 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 authorized by him in writing in this behalf; or

    (b) by a legal practitioner; or

    (c) by a chartered accountant or a cost accountant duly authorized by him in writing in this behalf; or

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

Explanation - For the purpose of this sub-section the expression "a person employed by him" shall mean a person who is a full time employee under the person on whose behalf he is appearing.

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