Section 13
Appearances before National Tax Tribunal.
The National Tax Tribunal Act, 2005
About this Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
(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.
(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.
Notes
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).