Appearances before and applications to revenue officers

Appearances before and applications to revenue officers.— All appearances before, applications to, and acts to be done to, a revenue officer under this Code, may be made or performed by the party in person or by his recognised agent: Provided that—

1. (a) the employment of an agent shall not excuse the personal attendance of a party to any proceeding in any case in which personal appearance is expressly required by any officer holding an inquiry under this Code;
2. (b) the personal attendance of a party who is permitted to appear by an agent shall be dispensed with, unless the officer holding the inquiry otherwise directs. Explanation:— For the purposes of this section, "recognised agent" means an agent duly authorised by the party in writing in this behalf, or a person empowered by law to practise as a legal practitioner in the Union territory of Goa, Daman and Diu.