46. Appearance by authorized representative and value added tax consultant, etc.

46.    Appearance by authorized representative and value added tax consultant, etc.-

(1)     Any person who is entitled, or summoned, to appear before any value added tax officer, appellate authority, the Board, or the Government in connection with any proceedings under this Act or Rules made there under may appear by a person mentioned in section

196k of the Customs Act and the provisions of that section shall apply to him as if it were enacted under this Act for appearance under this section.

(2)     The Board may issue license to any person to plead as value added tax consultant, for the  purpose  of  any  proceedings  under  this  Act  or  the  Rules  made  there  under,  to perform any  act related to value added tax or to appear according to sub-section (1) before any officer,  or  authority,  mentioned  in  that  sub-section  or  the  Board or  the Government on behalf of any registered or registerable person or to advise him on any matter which has arisen or which may arise from this Act or the Rules.

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