Section 198:
Cases in which legal practitioners may appear.
A legal practitioner shall be entitled to
appear in any proceeding on behalf of a party before a revenue court under the provisions of this Act in
the following cases only and in no others--
(i) to file a written statement, and to argue a case, before a confirming court,
(ii) to prosecute and defend cases under Chapters IX and X and Part III of Chapter XII, and
(iii) to file an application for revision under section 187 and to argue the case before the court
hearing such application.