Section 18:
Persons by whom appearances and applications may be made before and to Revenue-officers.
(1) Appearances before a Revenue-officer, and applications to and acts to be done before him,
under this Act may be made or done-
(a) by the parties themselves, or
(b) by their recognized agents or a legal practitioner:
Provided that the employment of a recognized agent or legal practitioner shall not excuse the personal
attendance of a party to any proceeding in any case in which personal attendance is specially required by
an order of the officer
(2) For the purposes of sub-section (1), recognized agents shall be such persons as the Local
Government may by notification declare in this behalf.
(3) The fees of a legal practitioner shall not be allowed as costs in any proceeding before a
Revenue-officer under this Act unless that officer considers, for reasons to be recorded by him in writing,
that the fees should be allowed.