section 31
Appearance by authorised representative.
The Health Security se National Security Cess Act, 2025Health202542 sections7 chapters
Chapter VIII REVISION AND APPEALS
Statutory text
- (1) Any person who is entitled or required to appear before an adjudicating authority or a revisional authority or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
- (2) For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being—
- (a) his relative or regular employee; or
- (b) any legal practitioner who is entitled to practise in any Civil Court in India; or
- (c) any person who has acquired such qualifications, as may be prescribed, for this purpose.
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