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The Health Security Se National Security Cess Act, 2025

Section 31. Appearance by authorised representative.

(1) Any person who is entitled or required to appear before an adjudicating authority or a revisional authority or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being--- (a) his relative or regular employee; or (b) any legal practitioner who is entitled to practise in any Civil Court in India; or (c) any person who has acquired such qualifications, as may be prescribed, for this purpose.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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