Section 20. Persons by whom appearances and applications may be made before and to Revenue-officers.

All appearances before, applications to, and acts to be done before, any Revenue-officer under this Act may be made or done-- (a) by the parties themselves; or, (b) with the permission of the officer, by their recognized agents or any legal practitioner: Obligation of parties to attend in person. Provided that the employment of a legal practitioner of recognized agent shall not excuse the personal attendance of a party to any proceeding in cases where such attendance is required by any order of the Revenue-officer.