Download Kerala VAT FORM No.27: Authorization Of An Accountant(S) / Sales Tax Practitioner(S)/ Relative/ Person Regularly Employed By The Assessee To Appear On Behalf Of A Dealer Before A Sales Tax Authority Other Than The High Court Under The Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 96
The person specified in clauses (a), (c) and (d) of Section 86 of the Act appearing on behalf of a dealer or other person in any proceedings before any Sales Tax authority other than the High Court shall produce before such authority an authorization given by the dealer or such person in Form No. 27
As per section 86- (1) Any person who is entitled or required 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 his relative or a person employed by him, if such relative or person is duly authorized by him in writing in this behalf; or
(b) by a legal practitioner; or
(c) by a chartered accountant duly authorized by him in writing in this behalf; or
(d) by a sales tax practitioner possessing the prescribed qualifications and duly authorized by him in writing in this behalf.
(2) The authorization referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.