Section 432Chapter 27

Right to legal representation

A party to any proceeding or appeal before the TribunalTribunal or the Appellate TribunalAppellate Tribunal, as the case may be, may either appear in person or authorise one or more chartered accountantchartered accountant or company secretaries or cost accountantcost 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 6section 6 of that Act