Section 78(b) in The Companies (Second Amendment) Act, 2002
(b)in sub- section (3) and clause (b) of sub- section (6), for the words" advocate, attorney or pleader entitled to appear before the Court", the words, figures and letters" chartered accountants or company secretaries or cost accountants or legal practit oners entitled to appear before the Tribunal under section 10GD" shall be substituted;
