R.73 Representation before the authorities under the Act U.P. VAT RULES
R.73 Representation before the authorities under the Act-
Unless otherwise provided in the Act or these Rules, anything which is by the Act or the Rules required or permitted to be done by a dealer, except when he is required to attend personally for examination or affirmation on oath, may be done by a lawyer, an accountant or an authorized agent appointed by the dealer in writing in this behalf.