198Cases in which legal practitioners may appear

A legal practitioner shall be entitled to appear in any proceeding on behalf of a party before a revenue court under the provisions of this Act in the following cases only and in no others--

(i) to file a written statement, and to argue a case, before a confirming court,

(ii) to prosecute and defend cases under Chapters IX and X and Part III of Chapter XII, and

(iii) to file an application for revision under section 187 and to argue the case before the court hearing such application.