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of <h1>Appeal parties may appear personally or authorize only chartered accountants or legal practitioners under amended rules</h1> A party to an appeal before the National Tax Tribunal, excluding the Government, may appear personally or authorize one or more chartered accountants or legal practitioners to present the case. The Government may authorize legal practitioners or its officers to present its case. A chartered accountant is defined as one registered under the Chartered Accountants Act, 1949, holding a valid certificate of practice. A legal practitioner includes advocates, vakils, attorneys of any High Court, and pleaders in practice. Authorization by any other person has been removed by amendment.
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