PC:;~n~· bv whom appe~rari:ces and applic:'ation, may btc made l,~fore and to Revenue Olhcers.

Save as othen,,;ise provided in any other enactment for the time being in force, all appearances before, applications to and acts to he done he-fore any Rcvcnne Officer under this Code or any other enactment for the ·time being· in foree mJ.y be made or done by the partie~ themselves or by their recognised agents or by any legal practitiom:r: Provided that sulijcct to the proYisions of :sections 132 and 133 of the Code of Civil Procedure, 19C8 (V of 1908), any su(:h appearance- shall, if the Revenue Officer so directs, be made by the party in pen-on: Provided further thflt ai:;peara.nce alone ITay be m:~de by a recognisi:d agent falling under item (ii) of clause (ri of mb-section (1) of S('ction 2.