Right to legal representation

A party to any proceeding or appeal before the Tribunal or the Appellate Tribunal, as the case may be, may either appear in person or authorise one or more chartered accountant or company secretaries or cost accountant or legal practitioners or any other person to present his case before the Tribunal or the Appellate Tribunal, as the case may be.

(1)

of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under sub-section (1) of section 6 of that Act