18. Persons by whom appearances and applications may be made before and to Revenue-officers.
(1)Appearances before a Revenue-officer, and applications to and acts to be done before him, under this Act may be made or done -(a)by the parties themselves ; or(b)by their recognised agents or a legal practitioner :Provided that the employment of a recognised agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is specially required by an order of the officer.(2)For the purpose of sub-section (1), recognised agents shall be such persons as the [State Government] may by notification declare in this behalf.(3)The fees of a legal practitioner shall not be allowed as costs in any proceeding before a Revenue-officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.
