Section 55: Persons entitled to appear before authority

Q: What does Section 55 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 55 CST Act pertains to "Persons entitled to appear before authority". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 55 of The Central Sales Tax Act, 1956 (CST Act) governs persons entitled to appear before authority. As verified on 19 May 2026.

Q: Is Section 55 CST Act still in force?

Yes, Section 55 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 55 CST Act?

धारा 55 CST Act is the Devanagari Hindi reference for Section 55 of the The Central Sales Tax Act, 1956. Section 55 of The Central Sales Tax Act, 1956 (CST Act) governs persons entitled to appear before authority. As verified on 19 May 2026.

Q: What is Dhara 55 CST Act?

Dhara 55 CST Act is the Roman Hindi reference for Section 55 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 55 of The Central Sales Tax Act, 1956 (CST Act) governs persons entitled to appear before authority. As verified on 19 May 2026.

Q: How to cite Section 55 of The Central Sales Tax Act, 1956?

Cite as: "Section 55, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 55 (India).

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(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 authorisation referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.