Section 55: Persons entttled to appear before authorzty

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

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 authorised by him in writing m this behalf; or

(b) by a legal practitioner ; or

(d) by a sales-tax practllioner possessing the prescttbed qualifica tions and duly authorised by him in writing m this behalf.

Where this provision sits

Act	The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section	55
Marginal note	Persons entttled to appear before authorzty
Jurisdiction	State of Kerala
Status	In force as published by the source

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