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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
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Body 4-M. Authorising a representative to appear.

In any appeal by any appellant, where the memorandum of appeal is signed by his authorised representative, the appellant shall append to the memorandum a document authorising the representative to appear for him and if the representative is a relative of the appellant, the document shall state what his relationship is with the appellant, or if he is a person regularly employed by the appellant, the document shall state the capacity in which he is at the time employed.