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of <h1>Section 32 FEMA: Appellants and Government Representation in Appeals to Special Director Explained</h1> Section 32 of the FEMA Ready Reckoner outlines the rights of appellants and the government in the appeal process to the Special Director (Appeals). An appellant, other than the government, can appear in person or be assisted by a legal practitioner or chartered accountant of their choice. The Central Government is also permitted to appear in person or be represented by one or more legal practitioners, chartered accountants, or appointed officers as presenting officers in such appeals.
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