Section 19(2) in The Company Law Board Regulations, 1991
(2)A party may, in writing, authorize an Advocate or a Secretary-in-whole-time practice or a practicing Chartered Accountant or practicing Cost and Works Accountant, to function as a representative of such party. A company may appoint and authorize its Directors or Company Secretary to appear, in its behalf, in any proceedings before the Bench. The Central Government, the Regional Director or the Registrar may authorize an officer to appear in its behalf. G.S.R. 492(E) dated 14/5/1992
