(2) The defendant may either appear in person or authorise one or more legal practitioners or any of his or its officers to present his or its case before the Tribunal or the Appellate Tribunal.
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Section 1 · Short title, extent, commencement and application.Section 2 · Definitions.Section 3 · Establishment of Tribunal.Section 4 · Composition of Tribunal.Section 5 · Qualifications for appointment as Presiding Officer.Section 6 · Term of office of Presiding Officer.Section 6A · Qualifications, terms and conditions of service of Presiding Officer.Section 7 · Staff of Tribunal.India Code, Government of India. Text fetched 09 Oct 2026. Source metadata reports last modification: 2021-07-15. Check the linked official text and subsequent notifications when applying a provision.