Section 32:
Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers.
(1) A person preferring an appeal to the 1
[Special
Director (Appeals)] under this Act may either appear in person or take the assistance of a legal
practitioner or a chartered accountant of his choice to present his case before the 2
[Special Director
(Appeals)].
(2) The Central Government may authorise one or more legal practitioners or chartered accountants
or any of its officers to act as presenting officers and every person so authorised may present the case
with respect to any appeal before the 2
[Special Director (Appeals)].
Notes:
1. Subs by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals" (w.e.f. 26-5-2017).
2. Subs. by s. 165, ibid., for "Appellate Tribunal or the Special Director (Appeals), as the case may be" (w.e.f. 26-5-2017)