TaxTMI 
TaxTMI 
1984 (2) TMI 294
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....mpany's advocates by the Bench Officer, Southern Region of the office of the Company Law Board Bench. The reason for returning the papers is stated in exhibit P-3 : "...... As far as the Company Law Board Bench is concerned, the Rules prescribed that memorandum of appearance should be in Form No. 4 of Appendix I to the Company Law Board (Bench) Rules, 1975. In accordance with rule 28 and para 4, the mode of authorisation is by way of board resolution. Therefore, you are requested to follow the said procedure. In this connection, your attention is once again invited to this office letter No. 385 of 1981 dated February 24, 1981" (emphasis supplied) Shri K. A. Nayar, appearing for the petitioner, submits that exhibits P-1 and P-2 were re....
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....reason, for, as rightly contended by Shri K. A. Nayar, rule 28 is not attracted except for appearance before a Bench in accordance with the provisions of Chapter V for the purpose of invoking the jurisdiction of the Bench by means of presenting the application together with the documents. Rule 28 does not have any application. That purpose, as I have stated earlier, is accomplished by compliance with the provisions of rule 12. There is no case that rule 12 has not been complied with. The case of the respondents is not that any rule, other than rule 28, has not been complied with. Their specific case is that rule 28 has not been complied with. Rule 28 reads : "28. Rights of a party to appear before the Bench.-(1) Every party may appear....
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....Regional Director or Registrar appears personally or through an officer, as provided in clause ( b) of the sub-rule. The application of sub-rule (4) is thus strictly limited to the two cases mentioned under clauses (a) and (b ) thereof. On the other hand, where at the time of hearing, the party appears through an authorised representative, sub-rules (2) and (3) will apply. In that event, the party concerned may by writing authorise an advocate, or a chartered accountant, or costs and works accountant or a company secretary to act as the representative of that party. Such a representative is referred to as an authorised representative, as seen in sub-rule (3). An authorised representative is defined under rule 2(d) as "a person authorised in....
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....trar/ Regional Director under clause (b) of rule 28(4) is enclosed. Yours sincerely, Dated ......... day of .............. ^= (..................) 197.................... ^+(..................) Enclosure : as aforesaid. Paragraphs 2 and 3 of Form No. 4 can have no application except in the case of persons coming under sub-rule (4) of rule 28 and these paragraphs have to be deleted where a party is represented by an advocate or an accountant or a secretary. While the second paragraph of Form No. 4 is related to sub-rule (4)(a), the third paragraph is related to sub-rule (4)(b). In the case of an advocate or accountant or a secretary, paragraph 1 alone applies. This means that all that the advocate or ....