Authorised representation: parties may appoint specified professionals or officers to present cases before the appellate body. The amendment replaces rule 63 to allow parties to appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners, or any other person to present their case, subject to section 432. It also permits the Central Government, Regional Director, Registrar of Companies, or Official Liquidator to authorise an officer or Advocate to represent them, and requires such authorised officers to be not below the rank of Junior Time Scale or to be a company prosecutor.
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.
Authorised representation: parties may appoint specified professionals or officers to present cases before the appellate body.
The amendment replaces rule 63 to allow parties to appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners, or any other person to present their case, subject to section 432. It also permits the Central Government, Regional Director, Registrar of Companies, or Official Liquidator to authorise an officer or Advocate to represent them, and requires such authorised officers to be not below the rank of Junior Time Scale or to be a company prosecutor.
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