Amendment status not verified — confirm the current text below against the official source.
No act or proceeding of the Appellate Tribunal shall be invalid merely by reason Vacancies 0 _ etc.. not tie (a) any vacancy in, or any defect in the constitution of. the AppellateTribunal or :1??? f * ee mg 0 (b) any defect in the appointment of a person actin as a M ‘ AWN“ my , l Tribunal; or g ember 0t the Appellate Tribunal? ‘ ' (6‘) Any irregularity in the procedure of the A ' - merits of the case. Ppellate human “0‘ affecung the Scanned by CamScanner 28 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Right to legal S6. The a licant o ' ' ' ”presentation. chartered accoup‘pant r appellant may either appear rn person or authorise one or more 8 or company secretaries or cost accountants or legal practitioners or any of its officers to present his or its case bef _ _ _ ore the A pellate Trib 1 Authority or the adjudicating officer, as the case may be}? una or the Regulatory Explanation—For the purposes of this section,— b. (a? "chartered accountant" means a chartered accountant as defined in clause (b) of su section (I) of section 2 of the Chartered Accountants Act, 1949 or any other law for the 38 of 1949. time being in force and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 or any other law for the 56 of 1980. time being in force and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; .9. - (0) "cost accountant" means a cost accountant as defined in clause (b) ofsub—section (1) of section 2 of the Cost and Works Accountants Act, 1959 or any other law for the time being 23 of 1959, I in force and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (d) "legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice. Orders passed