Authorised representation under sales tax law cannot be barred by administrative direction absent express statutory prohibition.

Section 52 of the Tamil Nadu General Sales Tax Act, 1959, read with Rules 49 and 51 of the Tamil Nadu General Sales Tax Rules, 1959, permits a dealer to act through authorised persons, including a legal practitioner, attorney, or other specified representative. The statutory scheme does not impose any express bar on sending correspondence or statutory replies through an advocate or attorney. An administrative direction cannot therefore prohibit such representation in the absence of a clear statutory restriction, and the impugned communication was invalid to that extent.

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Issues: Whether a dealer under the Tamil Nadu General Sales Tax Act, 1959 could send correspondence and statutory communications through an advocate or attorney, and whether the taxing authority could prohibit such representation in the absence of an express statutory bar.

Analysis: Section 52 of the Tamil Nadu General Sales Tax Act, 1959 permits appearance before the authority through a legal practitioner, relative, employee, accountant, or sales tax practitioner, subject to prescribed conditions. Rules 49 and 51 of the Tamil Nadu General Sales Tax Rules, 1959 regulate authorisation for appearance and do not create a restriction against correspondence through a duly authorised legal practitioner. The statutory scheme is wide and recognises representation through authorised persons; therefore, unless the Act or Rules specifically prohibit such conduct, the dealer is free to act through an attorney or advocate for sending representations and replies.

Conclusion: The impugned communication was illegal to the extent it prohibited correspondence through an advocate or attorney, and the challenged paragraphs were set aside. The issue was decided in favour of the petitioner.

Ratio Decidendi: In the absence of an express prohibition under the governing statute or rules, a dealer may validly communicate through a duly authorised advocate or attorney, and an authority cannot forbid such representation by administrative direction.

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