https://www.taxtmi.com/caselaws?id=145192 Section 71 of the Bombay Sales Tax Act and rule 66-A were read to mean that the prescribed authorisation need only confer authority to attend, which covers appearance and pleading before the sales tax authority; authority to act is an additional term that need not be implied in every case. For advocates, appearance, pleading and acting depend on the scope of the authorisation, while for other representatives attendance is sufficient unless a separate power to act is given. The document also states that such authorisations filed before a sales tax authority are chargeable with court-fee under item 12 of Schedule II of the Bombay Court-fees Act, not stamp duty under the Bombay Stamp Act, because the authority is executive rather than judicial. en-us Tue, 11 Oct 1966 00:00:00 +0530 Mon, 22 Apr 2013 16:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145192 Section 71 of the Bombay Sales Tax Act and rule 66-A were read to mean that the prescribed authorisation need only confer authority to attend, which covers appearance and pleading before the sales tax authority; authority to act is an additional term that need not be implied in every case. For advocates, appearance, pleading and acting depend on the scope of the authorisation, while for other representatives attendance is sufficient unless a separate power to act is given. The document also states that such authorisations filed before a sales tax authority are chargeable with court-fee under item 12 of Schedule II of the Bombay Court-fees Act, not stamp duty under the Bombay Stamp Act, because the authority is executive rather than judicial. Case-Laws VAT and Sales Tax Tue, 11 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145192