75. Form  of authority under section 82.-

     The  authority  to  attend before  any  Sales  Tax  authority  in connection with  any  proceeding under the  Act  shall  be in Form  708 for the  person who  is relative or a person regularly employed and  in Form 709 for  Legal Practitioner, Chartered Accountant, Cost Accountant or as the  case  may  be  Sales  Tax Practitioner entitled to appear before  a Sales  Tax  Authority.