34. Appearance before any authority in proceedings.

Any than the High Court in connection with any proceedings under the Act may be represented before such authority,

(a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf, or

(b) by a legal practitioner, or

(c) by a chartered accountant, or

(d) by a person enrolled as a Sales Tax Practitioner by the Commissioner of Commercial Taxes under Rule 64 of the Rajasthan Sales Tax Rules, 1995 and duly authorised by the person whom he represents.