(1) Every appellant may appear before the CentralGovernment in person or through his authorised representative.
(2) An appellant may, by writing, authorise—
(a) an advocate, or
(b) a chartered accountant, or
(c) a cost and works accountant, or
(d) a company secretary, having prescribed qualifications under clause (45) of section 2 of the Companies Act, 1956 (1 of 1956), to function as authorised representative of such party.
Authorising a representative to appear.
10. In an appeal by any appellant, where the Form is signed by his authorised representative, the appellant shall append to the Form documents authorising the authorised representative to appear for him and the said document shall state what his relationship is with the appellant.
Authorisation to be filed.
11. An authorised representative appearing for the appellant at the hearing of an appeal shall, unless the document referred to in rule 10 has been appended, file such a document before the commencement of the hearing.
Procedure for filing appeal.