1952 (8) TMI 14 - HC - VAT and Sales Tax

Summary

The applicant, Radhey Shyam Tandon, sought the right to appear and plead on behalf of merchants in sales tax cases, but the court ruled that he had no such right under Rule 77A. The court held that only the appellant, a pleader, or a registered accountant could plead before the Judge. The application was dismissed with costs.