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of <h1>Section 23C grants right to legal representation before Securities Appellate Tribunal including chartered accountants and advocates</h1> Section 23C of the Depositories Act, 1996 establishes the right to legal representation before the Securities Appellate Tribunal. Appellants may appear personally or authorize qualified professionals including chartered accountants, company secretaries, cost accountants, legal practitioners, or their officers to represent them. The provision defines each professional category with reference to their respective governing acts and requires valid certificates of practice. Legal practitioners include advocates, vakils, attorneys of High Courts, and practicing pleaders. This section was inserted through the Securities Laws (Second Amendment) Act, 1999, effective December 16, 1999.
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