21: Persons by whom appearance and applications may be made before and to Revenue Officers

Persons by whom appearance and applications may be made before and to Revenue Officers.– (1) Appearance 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 authorised agents or legal practitioners [; or] [(c) by electronic or digital means in case of appearance only:] Provided that the employment of an authorised agent or legal practitioner shall not excuse the personal attendance of a party to any case in which personal attendance is specially required by an order of the Revenue Officer. (2) The fees of a legal practitioner shall not be allowed as costs in any proceedings 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.

Effective date: 1967-12-07

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