State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

30. Appearance before any Authority in course of any proceedings - (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in his regular or whole time employment by him, or (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, or (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06, only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. :