https://www.taxtmi.com/caselaws?id=145193 Section 71 authorisation in the prescribed form for attendance before sales tax authorities need not contain every contractual term of engagement; it covers the right to appear and plead, while authority to act remains separate and depends on express agreement. For advocates, the statutory right to practise includes appearance and pleading when authorised. The article also states that such authorisations filed before executive taxing authorities are chargeable to court-fee under item 12 of Schedule II of the Bombay Court-fees Act, not to stamp duty under the Bombay Stamp Act, because the authorities are executive officers rather than courts. It notes that the impugned demands were set aside. en-us Tue, 11 Oct 1966 00:00:00 +0530 Mon, 22 Apr 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145193 Section 71 authorisation in the prescribed form for attendance before sales tax authorities need not contain every contractual term of engagement; it covers the right to appear and plead, while authority to act remains separate and depends on express agreement. For advocates, the statutory right to practise includes appearance and pleading when authorised. The article also states that such authorisations filed before executive taxing authorities are chargeable to court-fee under item 12 of Schedule II of the Bombay Court-fees Act, not to stamp duty under the Bombay Stamp Act, because the authorities are executive officers rather than courts. It notes that the impugned demands were set aside. Case-Laws VAT and Sales Tax Tue, 11 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145193