Lawgist13Appearances before National Tax Tribunal
(1) A party to an appeal other than Government may either appear in person or authorise one or more chartered accountants or legal practitioners 1* * * to present his or its case before the National Tax Tribunal.
(2) The Government may authorise one or more legal practitioners or any of its officers to present its case before the National Tax Tribunal.
Explanation.-- For the purposes of this section,--
(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
(b) "legal practitioner" means an advocate, a vakil or any attorney of any High Court, and includes a pleader in practice.
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1 The words "or any person duly authorised by him or it" omitted by Act 18 of 2007, s. 4 (w.e.f. 29-1-2007).
- 3 Establishment of National Tax Tribunal
- 4 Composition of National Tax Tribunal
- 5 Constitution and jurisdiction of Benches
- 6 Qualifications for appointment of Chairperson and other Members
- 7 Appointment of Chairperson and other Members
- 8 Terms of office of Chairperson and other Members
- 9 Resignation of Chairperson and other Members
- 10 Salary and allowances
- 11 Removal and suspension of Chairperson and other Members
- 12 Officers and employees of National Tax Tribunal
- 13 Appearances before National Tax Tribunal
- 14 Member to act as Chairperson or to discharge his functions in certain circumstances
