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<h1>Appearance rights before National Tax Tribunal allow parties to appear personally or through authorised accountants or legal practitioners.</h1> Non Government parties may appear personally or authorize one or more chartered accountants or legal practitioners to present their case before the National Tax Tribunal; the Government may authorize one or more legal practitioners or any of its officers to present its case. A chartered accountant is a person defined under the Chartered Accountants Act who holds a certificate of practice; a legal practitioner means an advocate, vakil, or attorney of any High Court and includes a pleader in practice.