Section 32: Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers.

The Foreign Exchange Management Act, 1999Central Act · Act 42 of 1999

(1) A person preferring an appeal to the [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 [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 [Special Director (Appeals)].

Where this provision sits

Act	The Foreign Exchange Management Act, 1999
Section	32
Marginal note	Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 7 of 2017. . Subs by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals" (w.e.f. 26-5-2017).
substituted. . Subs. by s. 165, ibid., for "Appellate Tribunal or the Special Director (Appeals), as the case may be" (w.e.f. 26-5-2017)

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