Rule 62 - Appearance before Tax Recovery Officer - Income-tax (Certificate Proceedings) Rules, 1962

Appearance before Tax Recovery Officer. 62. (1) Any person who is entitled or required to attend before any [ [Chief Commissioner or Commissioner] or Tax Recovery Officer] in connection with any proceeding under the Second Schedule or these rules, otherwise than when required under rule 83 of the principal rules to attend personally for examination on oath or affirmation, may attend either in person or by [an authorised representative]. [Explanation : For the purposes of this sub-rule, "authorised representative" shall have the meaning assigned to it in clauses (iii) to (vii) of sub-section (2) of section 288.] [(2) In any proceeding before the Tax Recovery Officer, referred to in sub-rule (1), the [Assessing] Officer concerned shall have the right to be heard either in person or by a representative.