61. Persons entitled to appear before the Tax Authorities

PERSONS ENTITLED TO APPEAR BEFORE THE TAX AUTHORITIES

61. Persons entitled to appear before the Tax Authorities.

No person shall appear before any Tax Authority in any proceedings under the Act or the Rules as a representative of other person, unless he is,-

(a) a Tax Practitioner enrolled under the Rules; or

(b) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949(Central Act 38 of 1949); or

(c) a legal practitioner, who is entitled to practice in any civil court in the State; or

(d) a person holding a general or special power of attorney executed by the dealer and not receiving any specific remuneration for such appearance; or

(e) a friend or a relative of the dealer authorized by him and making such appearance without charging any remuneration thereof; or

(f) an officer not below the rank of Assistant Commercial Taxes Officer specially or generally authorized by the Commissioner or a Deputy Commissioner.

Explanation. Tax Authority shall include an in-charge check-post, an officer not below the rank of Assistant Commercial Taxes Officer exercising powers under the Act, Appellate Authority and the Board.