Appearance before Tax Recovery Officer

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Full Text of the Document

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....er the Second Schedule or these rules, otherwise than when required under rule 83 of the principal rules to attend personally for examination on oath or affirmation, may attend either in person or by ^3[an authorised representative.] ^4[Explanation.- For the purposes of this sub-rule, "authorised representative" shall have the meaning assigned to it in clauses (iii) to (vii) of subsection (2) o....