Authorised representative eligibility is limited to specified professionals and qualifying retired officers under the Act.

The rule specifies who may appear as an authorised representative in appeals and revision proceedings under the Act. It allows only a Chartered Accountant, Company Secretary or Cost Accountant with a valid certificate of practice, or a retired government officer who had served for at least two years in a post not below Group-B Gazetted rank. A retired officer is further barred from appearing in proceedings under the Act for one year from superannuation or resignation.

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