Right to legal representation

Right to legal representation.-The applicant or appellant may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or advocates or any of its officers to present his or its case before the Appellate Tribunal. Explanation.-For the purposes of this Section,-

1. (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 (Central Act 38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
2. (b) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (Central Act 56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
3. (c) "cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (Central Act 23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act.