86. Persons by whom appearances may be made before Revenue Officers as such and not as Revenue Courts.
(1)Appearance before a Revenue Officer as such, 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 the recognized 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 purposes of Sub-section (1), recognized agents shall be such persons as the [State] [Substituted for the words 'Provincial' by the Adaptation of Laws Order, 1950.] Government may by notification declare in this behalf.(3)The fees of a legal practitioner shall not be allowed as costs in any proceedings 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.
