Persons by whom appearances and applications may be made before and to Revenue-officers.

Tax1887158 sections12 chapters

Procedure

Statutory text

(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 recognized agents or a legal practitioner: Provided that the employment of a recognized 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), recognized agents shall be such persons as the Local Government may by notification declare in this behalf.
(3) The fees of a legal practitioner 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.

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