Section 20:
Persons by whom appearances and applications may be made before and to Revenue-officers.
All appearances before, applications to, and acts to be done before, any Revenue-officer under
this Act may be made or done--
(a) by the parties themselves; or,
(b) with the permission of the officer, by their recognized agents or any legal practitioner:
Obligation of parties to attend in person. Provided that the employment of a legal practitioner of
recognized agent shall not excuse the personal attendance of a party to any proceeding in cases where such
attendance is required by any order of the Revenue-officer.