Lawgist32Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
(1) A person preferring an appeal to the 1 [Special Director (Appeals)] under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the 2 [Special Director (Appeals)].
(2) The Central Government may authorise one or more legal practitioners or chartered accountants 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 2 [Special Director (Appeals)].
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1. Subs by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals" (w.e.f. 26-5-2017).
2. Subs. by s. 165, ibid., for "Appellate Tribunal or the Special Director (Appeals), as the case may be" (w.e.f. 26-5-2017)
- 16 Appointment of Adjudicating Authority
- 17 Appeal to Special Director (Appeals)
- 18 Appellate Tribunal
- 19 Appeal to Appellate Tribunal
- 20 Omitted
- 21 Qualifications, for appointment of Special Director (Appeals)
- 22 Omitted
- 23 Terms and Conditions of service Special Director (Appeals)
- 24 Omitted
- 25 Omitted
- 26 Member to act as Chairperson in certain circumstances
- 27 Staff of Special Director (Appeals)
- 28 Procedure and powers of Appellate Tribunal and Special Director (Appeals)
- 29 Omitted
- 30 Omitted
- 31 Omitted
- 32 Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
- 33 Members, etc., to be public servants
- 34 Civil court not to have jurisdiction
- 35 Appeal to High Court
