An authorized representative of a registered person may appear before the appellate Tribunal as spells Section:

A. 50

B. 51

C. 52

D. 53

Detail:

Section (52) Appearance by authorised representative: A registered person required to appear before the Appellate Tribunal or an officer of Sales Tax in connection with any proceedings under this Act may, in writing, authorise any person1 [having such qualification as may be prescribed] to represent him or appear on his behalf.