Persons by whom appearances and applications may be made before and to Revenue Officers

(1) Appearances before a Revenue Officer, and applications to and Acts to be done before him, under this Act may be made or done- (a) by the parties themselves, or (b) by their recognised agents or a legal practitioner: Provided that the employment of a recognised agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is specially required by an order of the officer. (2) For the purposes of sub-section (1), recognised agents shall be such persons as the State Government may, by notification, declare in this behalf. (3) The fees of a legal practitioners shall not be allowed as costs in any proceeding before a Revenue Officer under this Act unless that officer considers for reasons to be recorded by him in writing, that the fees should be allowed.