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.]