Lawgist48Right to representation
1[48. Right to representation.--(1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal.
(2) The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal.
Explanation.--For the purposes of this section, "authorised representative" means a person authorised by the appellant in writing to appear on his behalf, being--
(i) a person related to the appellant in any manner, or a person regularly employed by the appellant; or
(ii) any officer of a scheduled bank with which the appellant maintains an account or has other regular dealings; or
(iii) any legal practitioner who is entitled to practice in any civil court in India; or
(iv) any person who has passed any accountancy examination recognised in this behalf by the Board; or
(v) any person who has acquired such educational qualifications as the Board may prescribe for this purpose.]
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1. Ins. by s. 9, ibid. (w.e.f. 1-11-2016).
- 30 Establishment of Appellate Tribunal
- 31 Composition, etc., of Appellate Tribunal
- 32 Qualifications for appointment of Chairperson and Members of Appellate Tribunal
- 33 Terms and conditions of services of Chairperson and Members of Appellate Tribunal
- 34 Term of office of Chairperson and Members
- 35 Removal of Chairperson and Member from office in certain circumstances
- 36 Vacancies etc., not to invalidate proceedings of Appellate Tribunal
- 37 Resignation and removal
- 38 Member to act as Chairperson in certain circumstances
- 39 Staff of Appellate Tribunal
- 40 Procedure and powers of Appellate Tribunal
- 41 Distribution of business amongst Benches of Appellate Tribunal
- 42 Power of Chairperson of Appellate Tribunal to transfer cases
- 43 Decision to be by majority
- 44 Members, etc., to be public servants
- 45 Bar of jurisdiction of civil courts
- 46 Appeals to Appellate Tribunal
- 47 Rectification of mistakes
- 48 Right to representation
- 49 Appeal to High Court
