Section 55B(2) in Income-Tax (Certificate Proceedings) Rules, 1962
(2)The following shall have the right to be heard at the time of appeal :-(a)the appellant, either in person or by [an authorised representative] [SUbstitued for the word a legal practitioner by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] referred to in rule 62 of these rules;(b)the Tax Recovery Officer, either in person or by a representative.
