Appearance rights before National Tax Tribunal allow parties to appear personally or through authorised accountants or legal practitioners. 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.