Section 78: Appearance before any authority in proceedings

Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006

Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under this Act may, subject to such conditions as may be prescribed, be represented before such authority -

(a) by his relative or a person employed full time by him, if such relative or person is duly authorised by him in writing in this behalf; or

(b) by a legal practitioner; or

(c) by an Accountant or Value Added Tax Practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.

Where this provision sits

Act	Tamil Nadu Value Added Tax Act, 2006
Section	78
Marginal note	Appearance before any authority in proceedings
Jurisdiction	State of Tamil Nadu
Status	In force as published by the source

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