Depositories Act, 1996
23C. Right to legal representation
The appellate may either appear in person or authorize one or
more chartered accountants or company secretaries or cost accountants or legal
practitioners or any of its officers to present his or its case before the
Securities Appellate Tribunal.
Explanation: For the purposes of this section,-
(a) "chartered accountant" means a chartered
accountant as defined in clause (b) of sub-section (1) of section 2 of the
Chartered Accountants Act, 1949 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 and who has obtained a certificate of practice under
sub-section (1) of section 6 of that Act;
(c) "cost accountant" means a cost accountant as
defined in clause (b) of sub-section (1) of section 2 of the Cost and Works
Accountants Act, 1959 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.