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RIGHT TO LEGAL REPRESENTATION BEFORE NCLT AND NCLAT

Companies Law - Started By: - MARIAPPAN GOVINDARAJAN - Dated:- 22-7-2016 Last Replied Date:- 28-7-2016 - Section 432 of the Companies Act, 2013 provides - 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 ma .....

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ction 2(25) as 'Company Secretary in practice'. Section 432 mentions only 'company secretary' and as such we have to take the definition of 'company secretary' under Section 2(24) and not 2(25). My assumption is Company Secretary in employment can only appear before NCLT and NCLAT. Company Secretary in practice cannot appear before NCLT and NCLAT - Whether my assumption is correct? For 'Cost Accountant' there is only definition under Section 2(28) which defines as .....

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1) of Section 6 of the Act. My assumption is Cost Accountant in employment can only appear before NCLT and NCLAT. Cost Accountant in practice cannot appear before NCLT and NCLAT till the amendment of Companies (Amendment) Bill, 2016 comes into effeect. - Whether my assumption is correct? - Reply By Ganeshan Kalyani - The Reply = Sir, in my view a practising Company Secretary can only attend Tribunal. Similarly a pracitising Cost Accountant can appear before Tribunal. Thanks. - Reply By JSW CEMEN .....

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