https://www.taxtmi.com/caselaws?id=162776 Section 52 of the Tamil Nadu General Sales Tax Act, 1959, read with Rules 49 and 51 of the Tamil Nadu General Sales Tax Rules, 1959, permits a dealer to act through authorised persons, including a legal practitioner, attorney, or other specified representative. The statutory scheme does not impose any express bar on sending correspondence or statutory replies through an advocate or attorney. An administrative direction cannot therefore prohibit such representation in the absence of a clear statutory restriction, and the impugned communication was invalid to that extent. en-us Thu, 26 Oct 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162776 Section 52 of the Tamil Nadu General Sales Tax Act, 1959, read with Rules 49 and 51 of the Tamil Nadu General Sales Tax Rules, 1959, permits a dealer to act through authorised persons, including a legal practitioner, attorney, or other specified representative. The statutory scheme does not impose any express bar on sending correspondence or statutory replies through an advocate or attorney. An administrative direction cannot therefore prohibit such representation in the absence of a clear statutory restriction, and the impugned communication was invalid to that extent. Case-Laws VAT and Sales Tax Thu, 26 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162776