Chapter IV - TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS (From Rule 22 to Rule 46)
Right to representation: appellants may appear personally or through authorised professional representatives before the Board. Every appellant may appear before the Board in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners, or any of the appellant's officers to present the case. The rule defines those professionals as persons recognised under their respective Acts who have obtained a certificate of practice, and specifies that legal practitioner includes an advocate, vakil, attorney of any High Court and a pleader in practice.
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.
Right to representation: appellants may appear personally or through authorised professional representatives before the Board.
Every appellant may appear before the Board in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners, or any of the appellant's officers to present the case. The rule defines those professionals as persons recognised under their respective Acts who have obtained a certificate of practice, and specifies that legal practitioner includes an advocate, vakil, attorney of any High Court and a pleader in practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
