Companies Act, 2013
432.
Right
to legal representation.
A
party to any proceeding or appeal before the Tribunal or the Appellate
Tribunal, as the case may be, may either appear in person or authorise one or
more chartered accountants or company secretaries or cost accountants or legal
practitioners or any other person to present his case before the Tribunal or
the Appellate Tribunal, as the case may be.