| 18. Authorisation of representative and appointment of legal practitioner  An authorisation given under rule 17 or an appointment of a legal practitioner  by a dealer or other person to represent him in any proceedings before any  authority under the Act, other than the High Court shall be valid for the  purpose of appearance before such authority, until it is cancelled in writing:  Provided that if the dealer or other person desires to cancel the appointment of  the legal practitioner or the said authorisation in the course of the  proceedings before any such authority, he may do so with the consent of the  legal practitioner, or the Chartered Accountant, or the Cost Accountant or the  Value Added Tax practitioner, so authorised or if such consent is refused, with  the permission of the said authority. |