SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

Reg 18 repealed by SR No 410 of 1984, r 2, gazetted 13 December 1984. Reg 18 formerly read:

Any officer authorized in writing by the Commissioner, a Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceeding, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary Jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner for the recovery of any tax unpaid, including any further or additional tax, or in any taxation prosecution under Part IX of the Sales Tax Assessment Act (No. 1) 1930-1934 as applied by section 12 of the Act in relation to offences against the Act, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.

Reg 18 amended by SR No 100 of 1970.