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<h1>Merchant's Representative Denied Right to Plead in Tax Cases</h1> The court dismissed Radhey Shyam Tandon's application seeking the right to appear and plead on behalf of merchants in sales tax cases, ruling that he had ... - The applicant, Radhey Shyam Tandon, sought the right to appear and plead on behalf of merchants in sales tax cases, but the court ruled that he had no such right under Rule 77A. The court held that only the appellant, a pleader, or a registered accountant could plead before the Judge. The application was dismissed with costs.