Authorised representative rights permit chartered accountants to appear in tax recovery proceedings as authorised representatives under Rule 62. An explanatory amendment to Rule 62 of the Certificate Proceedings Rules defines authorised representative by reference to the clauses of sub section two of the relevant statutory provision, and accordingly Chartered Accountants are entitled to appear before Tax Recovery Officers as authorised representatives in recovery proceedings from the operative date; field officers should inform Tax Recovery Officers of this position.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative rights permit chartered accountants to appear in tax recovery proceedings as authorised representatives under Rule 62.
An explanatory amendment to Rule 62 of the Certificate Proceedings Rules defines authorised representative by reference to the clauses of sub section two of the relevant statutory provision, and accordingly Chartered Accountants are entitled to appear before Tax Recovery Officers as authorised representatives in recovery proceedings from the operative date; field officers should inform Tax Recovery Officers of this position.
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