39. Persons by whom appearances and applications may be made before and to Revenue Officers.
- Save as otherwise provided in any other enactment for the time being in force, all appearances before, applications to and acts to be done before any Revenue Officer under this Code or any other enactment for the time being in force may be made or done by the parties themselves or by their recognised agents or by any legal practitioner :Provided that subject to the provisions of Sections 132 and 133 of the Code of Civil Procedure, 1908 (V of 1908), any such appearance shall, if the Revenue Officer so directs, be made by the party in person :Provided further that appearance alone may be made by a recognised agent falling under item (ii) of clause (r) of sub-section (1) of Section 2.
