Any person who is entitled to appear before any authority other than the High Court in connection with any proceeding under this Act, may be represented before such authority--
(a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf;
(b) by a legal practitioner; or
1[(c) subject to such conditions as may be prescribed, by an Accountant or by a person enrolled in the prescribed manner as a Sales Tax Practitioner by the Commissioner, and duly authorised by the person whom he represents.]
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1. Substituted by Act 3 of 1966 w.e.f. 1.3.1966.