PLR Act 18Chapter II · Procedure
Section 18 · Persons by whom appearances and applications may be made before and to Revenue-officers
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(1) Appearances before a Revenue-officer, and applications to and acts to be done before him,
under this Act may be made or done-
(a) by the parties themselves, or
(b) by their recognized agents or a legal practitioner:
Provided that the employment of a recognized agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is specially required by an order of the officer
(2) For the purposes of sub-section (1), recognized agents shall be such persons as the Local Government may by notification declare in this behalf.
(3) The fees of a legal practitioner shall not be allowed as costs in any proceeding before a Revenue-officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.
(a) by the parties themselves, or
(b) by their recognized agents or a legal practitioner:
Provided that the employment of a recognized agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is specially required by an order of the officer
(2) For the purposes of sub-section (1), recognized agents shall be such persons as the Local Government may by notification declare in this behalf.
(3) The fees of a legal practitioner shall not be allowed as costs in any proceeding before a Revenue-officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.
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