Lawgist53SRight to legal representation
1[253-S. Right to legal representation.-- (1) A person preferring an appeal to the Appellate Tribunal may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any of its officers to present his or its case before the Appellate Tribunal.
(2) The Central Government or a State Government or a local authority or any enterprise preferring an appeal to the Appellate Tribunal may authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal.
(3) The Commission may authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal.
Explanation.--The expressions "chartered accountant" or "company secretary" or "cost accountant" or "legal practitioner" shall have the meanings respectively assigned to them in the Explanation to section 35.]
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1. Ins. by Act 39 of 2007, s. 43 (w.e.f. 12-10-2007).
2 20-5-2009, vide S.O. No. 1242(E), dated 15-5-2009.
- 53A Establishments of Appellate Tribuna
- 53B Appeal to Appellate Tribunal
- 53C Composition of Appellate Tribuna
- 53D Qualifications for appointment of Chairperson and Members of Appellate Tribunal
- 53E Selection Committe
- 53F Term of office of Chairperson and Members of Appellate Tribuna
- 53G Terms and conditions of service of Chairperson and Members of Appellate Tribunal
- 53H Vacancies
- 53I Resignation of Chairperson and Members of Appellate Tribuna
- 53J Member of Appellate Tribunal to act as its Chairperson in certain cases
- 53K Removal and suspension of Chairperson and Members of Appellate Tribunal
- 53L Restriction on employment of Chairperson and other Members of Appellate Tribunal in certain cases
- 53M Staff of Appellate Tribunal
- 53N Awarding compensatio
- 53O Procedures and powers of Appellate Tribunal
- 53P Execution of orders of Appellate Tribunal
- 53Q Contravention of orders of Appellate Tribunal
- 53R Vacancy in Appellate Tribunal not to invalidate acts or proceedings
- 53S Right to legal representation
- 53T Appeal to Supreme Cour
- 53U Power to Punish for contempt
