Right to representation: appellants may appear personally or through authorised professional representatives before the Board. Every appellant may appear before the Board in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal ... Summary
Right to representation: appellants may appear personally or through authorised professional representatives before the Board.
Every appellant may appear before the Board in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners, or any of the appellant's officers to present the case. The rule defines those professionals as persons recognised under their respective Acts who have obtained a certificate of practice, and specifies that legal practitioner includes an advocate, vakil, attorney of any High Court and a pleader in practice.
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