Right of audience under sales tax rules remained confined to the dealer, pleader, or registered accountant; agent could not plead.

Rule 77A, which authorised an agent to perform acts a dealer could do under the Sales Tax Rules, did not extend to a right of audience before the Judge (Appeals) or the Judge (Revisions). The appellate and revisional provisions specifically allowed presentation of the memorandum by a party or duly authorised agent, but confined hearing and pleading to the dealer, a pleader, or a registered accountant. The Court distinguished agency for procedural acts from the separate right to appear and argue, and held that an agent who was neither a pleader nor a registered accountant could not plead before those authorities. The challenge therefore failed.

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Issues: Whether Rule 77A of the Sales Tax Rules conferred on an authorised agent the right to appear and plead before the Judge (Appeals) and the Judge (Revisions), despite the specific provisions in Rules 67(1), 68(4) and 69(7) restricting the right of hearing to the dealer, a pleader or a registered accountant.

Analysis: Rule 77A authorised an agent to do acts which the Act or the Rules required or permitted a dealer to do, including presentation of applications and service-related matters. The Rules governing appeals and revisions, however, specifically provided that the memorandum of appeal could be presented by the appellant, his pleader or duly authorised agent, while the hearing before the appellate and revisional authorities was confined to the party himself, a qualified pleader, or a registered accountant. The Court drew a clear distinction between the power to act for a dealer and the right of audience or pleading before the authorities. As the applicant was neither a pleader nor a registered accountant, Rule 77A did not enlarge his right to plead.

Conclusion: The applicant had no right to appear and plead before the Judge (Appeals) or the Judge (Revisions), and the challenge failed.

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