Section 48 - Right to representation. - Prohibition Of Benami Property Transactions Act, 1988

Right to representation. 48. (1) 2 [ A person, including the Initiating Officer, who is a party to any proceedings before ] the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal. (2) The Central Government may authorise one or more of its officers to act as presenting officers on its behalf, and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal. Explanation .-For the purposes of this section, authorised representative 3 [ in relation to - (i) the Initiating Officer, means a person authorised by the Central Government; (ii) any other party to the proceedings, means a person authorised by the party; ] in writing to appear on his behalf, being- (i) a person related to 4 [ the party ] in any manner, or a person regularly employed by 4 [ the party ] ; or (ii) any officer of a scheduled bank with which 4 [ the party ] maintains an account or has other regular dealings; or (iii) any legal practitioner who is entitled to practice in any civil court in India; or (iv) any person who has passed any accountancy examination recognized in this behalf by the Board; or (v) any person who has acquired such educational qualifications as the Board may prescribe for this purpose. ******************* Notes: 1. Inserted vide Benami Transactions (Prohibition) Amendment Act, 2016 2. Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was read as A person preferring an appeal to 3.Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was read as means a person authorised by the appellant 4. Substituted vide Order No. Income-Tax S.O. 5194 (E). dated 09-10-2018 before it was read as the appellant