https://www.taxtmi.com/caselaws?id=145193 Authorisation under section 71 of the Bombay Sales Tax Act permits an authorised person to attend before sales tax authorities and includes the right to appear and plead. Authority to act is distinct and arises only where expressly agreed; the prescribed form may also include agreed contractual terms of engagement. Because sales tax authorities are executive officers rather than courts or revenue courts, a vakalatnama or mukhtyarnama filed before them attracts court-fee under the applicable Court-fees Act entry, not non-judicial stamp duty under the Bombay Stamp Act. The applicable court-fee is Rs. 2 under item 12 of Schedule II. 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 Authorisation under section 71 of the Bombay Sales Tax Act permits an authorised person to attend before sales tax authorities and includes the right to appear and plead. Authority to act is distinct and arises only where expressly agreed; the prescribed form may also include agreed contractual terms of engagement. Because sales tax authorities are executive officers rather than courts or revenue courts, a vakalatnama or mukhtyarnama filed before them attracts court-fee under the applicable Court-fees Act entry, not non-judicial stamp duty under the Bombay Stamp Act. The applicable court-fee is Rs. 2 under item 12 of Schedule II. Case-Laws VAT and Sales Tax Tue, 11 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145193