Authorised representative definition clarifies who may represent parties and officials before the Tribunal under procedural rules. Rule 2 supplies operative definitions for Tribunal procedure, naming the Acts covered, institutional offices (Tribunal, President, Vice President, member, Registrar), and departmental authorities; it defines 'authorised representative' as either a person authorised by the appellant under the relevant statutory provision or a person appointed by the Central Government/authorised officer to represent senior revenue officers or the Administrator, and clarifies 'Certified copy' to include originals or authenticated copies (including photostat copies) authenticated by the department or authorised professionals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative definition clarifies who may represent parties and officials before the Tribunal under procedural rules.
Rule 2 supplies operative definitions for Tribunal procedure, naming the Acts covered, institutional offices (Tribunal, President, Vice President, member, Registrar), and departmental authorities; it defines "authorised representative" as either a person authorised by the appellant under the relevant statutory provision or a person appointed by the Central Government/authorised officer to represent senior revenue officers or the Administrator, and clarifies "Certified copy" to include originals or authenticated copies (including photostat copies) authenticated by the department or authorised professionals.
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