28A. Appearance before any authority in proceedings.- Any person who is entitled to appear before any authority other than the High Court, in connection with any proceedings under this Act, may be represented before such authority,-
(a) by a legal practitioner; or
(b) by a Chartered Accountant; or
(c) by a Sales Tax Practitioner enrolled as such under the Karnataka Sales Tax Act 1957 (Karnataka Act 25 of 1957)