Section 17 in The West Bengal Taxation Tribunal Act, 1987.
17. Appearance before the Tribunal in any proceeding.
(1)A person making an application to the Tribunal may either appear in person or take the assistance of a legal practitioner of his choice to plead his case before the Tribunal.(2)The State Government may appoint one or more persons (whether legal practitioners or not) as its representative to act or plead before the Tribunal.(3)The State Government may appoint and authorise, in addition to the appropriate authority under the specified State Act, an officer to receive processes against the State Government or an officer of such Government issued by the Tribunal.
