(1) Appearances before a Revenue Officer as such, 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 recognised agents or a legal practitioner :
Provided that the employment of a recognised agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is especially required by an order of the officer.
(2) For the purposes of sub-section (1), recognised agents shall be such persons as the State 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.