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Right to appellant to take assistance of Legal Practitioner - FEMA Ready Reckoner - FEMAExtract Right to appellant to take assistance of legal practitioner Section 32 provides Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers Section 32(1) A person (other Government) preferring an appeal to the Special Director (Appeals) under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the Special Director (Appeals) Section 32(2) The Central Government may authorise for an appeal to the Special Director (Appeals) under this Act may either appear in person or take the assistance of one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised.
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