Rule 169
Conditions for purposes of appearance under clause (c) of section 86. (1)No person shall be eligible as a Tax Practitioner to attend before any authority in connection with any proceeding under the Act on behalf of any dealer or person unless his name has been entered in the list maintained by the Commissioner under sub-rule (8) of rule 163.
(2) An Accountant or a Tax Practitioner attending on behalf of a dealer or a person in any proceeding under the Act before any authority shall produce before such authority an authorization given by the dealer or person in Form VAT 555.