Section 25A of The Kerala Plantations (Additional Tax) Act, 1960 — 25A . Appearance by authorised representative

(1) Any asseessee who is entitled or required to attend before any assessing authority or appellate authority or the Board of Revenue in connection with any proceeding under this Act, otherwise than when re quired under section 12 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative. (2) For the purposes of this section, "authorised representati ve" means a person authorised by the assessee in writing to a ppear on his behalf, being— (a) a person related to the assessee in any manner or a person regularly employed by the assessee ; or (b) any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings ; or(c) any legal practitioner who is entitled to practice in any civil court in India ; or(d) an accountant; or (e) an income-tax practitioner or a salestax practi tioner. Explanation .—In this section,—(i) "Scheduled Bank" means a Bank included in the Second Schedule to the Reserve Bank of India Act, 1934 ;(ii) "accountant" and "income-tax practitioner” have the same meaning as in section 61 of the Agricultural Income-tax Act, 1950 (XXII of 1950);(iii) "salestax practitioner" means a person possessing the qualifications prescribed for a salestax practitioner under the Kerala General Sales tax Act, 1963 (15 of 1963).”