Right to legal representation

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Full Text of the Document

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....pellate Tribunal. Explanation.-For the purposes of this section,- (a) "chartered accountant" means a chartered accountant as defined in clause b)of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) "company secretary" means a company secretary as defined in clause ....