Appearance by authorised representative.

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..... , may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorized representative. (2) For the purposes of this Act, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being:- (a) his rel .....

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..... han two years. Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or (e) any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person. (3) No person,- (a) who has been dismissed or removed from Government servi .....

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