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Section 13: Appearances before National Tax Tribunal.

The National Tax Tribunal Act, 2005Central Act · Act 49 of 2005

(1) A party to an appeal other than Government may either appear in person or authorise one or more chartered accountants or legal practitioners * * * to present his or its case before the National Tax Tribunal.

(2) The Government may authorise one or more legal practitioners or any of its officers to present its case before the National Tax Tribunal.

Explanation.-- For the purposes of this section,--

(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(b) "legal practitioner" means an advocate, a vakil or any attorney of any High Court, and includes a pleader in practice.

Where this provision sits

ActThe National Tax Tribunal Act, 2005
Section13
Marginal noteAppearances before National Tax Tribunal.
JurisdictionCentral
StatusIn 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.

  • omitted, Act 18 of 2007. The words "or any person duly authorised by him or it" omitted by Act 18 of 2007, s. 4 (w.e.f. 29-1-2007).

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