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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 .....

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y be . Section 2(17) defines the term 'Chartered Accountant' as a chartered accountant as defined in clause (b) of sub section (1) of section 2 of Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under su .....

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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 Secret .....

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a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959). There is no definition including practising cost accountant. The Companies (Amendment) bill, 2016 proposes to substi .....

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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 effeec .....

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T LIMITED - The Reply = Sir, In my view any person can appear before the Tribunal. If you see the wordings in Section 432 of the Companies Act, as produced in your query, it would reveal that A party to any proceeding or appeal before the Tribunal or .....

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authorise any person to appear before the tribunal, he shall be allowed to appear. The authorised person need not be a CA, CS or Cost Accountant but he should be well aware of the provisions of the Act and Rule and the subject matter. Regards, V.Venk .....

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