https://www.taxtmi.com/caselaws?id=127739 The procedural scheme under the sales tax Act distinguished between the right to act and the right to plead. While an appeal could be presented by a duly authorised agent, the hearing and argument provisions confined pleading in appeals and revisions to the party, a lawyer, or a registered accountant where expressly permitted. Rule 77B did not expand that limited representation. The statutory restrictions displaced any broader common law right to appear through an agent, so a recognised agent or special power-of-attorney holder had no enforceable right to plead before the appellate or revisional authorities. en-us Mon, 29 Jul 1957 00:00:00 +0530 Fri, 15 Mar 2013 16:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127739 The procedural scheme under the sales tax Act distinguished between the right to act and the right to plead. While an appeal could be presented by a duly authorised agent, the hearing and argument provisions confined pleading in appeals and revisions to the party, a lawyer, or a registered accountant where expressly permitted. Rule 77B did not expand that limited representation. The statutory restrictions displaced any broader common law right to appear through an agent, so a recognised agent or special power-of-attorney holder had no enforceable right to plead before the appellate or revisional authorities. Case-Laws VAT and Sales Tax Mon, 29 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127739