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    <title>Appearance by approved valuer in certain matters.</title>
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    <description>An assessee entitled or required to attend on matters relating to valuation of any asset may attend through an approved valuer approved by the Principal Commissioner or Commissioner under prescribed rules, but this does not apply where the assessee must give personal attendance for examination on oath or affirmation under section eight.</description>
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      <description>An assessee entitled or required to attend on matters relating to valuation of any asset may attend through an approved valuer approved by the Principal Commissioner or Commissioner under prescribed rules, but this does not apply where the assessee must give personal attendance for examination on oath or affirmation under section eight.</description>
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