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Section 10GD – The Companies Act,1956

The Companies Act, 1956

10GD. Right to legal representation.

1[10GD. Right to legal representation.

The applicant or the appellant may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any officer to present his or its case before the Tribunal or the Appellate Tribunal, as the case may be.

Explanation.For the purposes of this section,

(a)“chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(b)“company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Companies Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(c)“cost accountant” means 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) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(d)“legal practitioner” means an advocate, a vakil or any attorney of any High Court, and includes a pleader in practice.

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1. Section 10GD ins. by Act 11 of 2003, sec. 6 (w.e.f. 1-4-2003).

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The Companies Act, 1956

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