Section 62 in Income-Tax (Certificate Proceedings) Rules, 1962
62. Appearance before Tax Recovery Officer - (1) Any person who is entitled or required to attend before any [[Chief Commissioner or Commissioner] [Substitued by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1971 (w.e.f. 1st January, 1972)] or Tax Recovery Officer] in connection with any proceeding under the Second Schedule or these rules, otherwise than when required under rule 83 of the principal rules to attend personally for examination on oath or affirmation, may attend either in person or by [an authorised representative] [Substitued for the words a legal proactitioner by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1974 (w.e.f. 30th December, 1974)]
[Explanation [Inserted by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1974 (w.e.f. 30th December, 1974)] - For the purposes of this sub-rule, "authorised representative" shall have the meaning assigned to it in clauses (iii) to (vii) of sub-section (2) of section 288.](2)In any proceeding before the Tax Recovery Officer, referred to in sub-rule (1), the [Assessing] [Substitued for the words Income-tax officer by the Income-tax (Certificate Proceeding)(Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] Officer concerned shall have the right to be heard either in person or by a representative.APPENDIX[FORM NO. I.T.C.P. 1] [Substitued by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)][See rule 2 of Second Schedule to the Income-tax Act, 1961]Notice of demand to the defaulterOffice of the TRO...........................Dated the...........................................To............................................. (GIR/PAN)............................................
