Section – 432 of Companies Act, 2013
Notified w.e.f 01.6.2016 as per NOTIFICATION NO. SO 1934(E) [F.NO.A-45011/14/2016-AD.IV],
Right to legal representation
432. A party to any proceeding or appeal before the Tribunal or the Appellate Tribunal, as the case may be, may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any other person to present his case before the Tribunal or the Appellate Tribunal, as the case may be.
Analysis of Section – 432 Companies Act, 2013
A party can appear before NCLT -National Company Law Tribunal or NCLT -National Company Law Appellate Tribunal either
- himself or
- can authorise chartered accountants or
- can authorise company secretaries
- can authorise legal practitioners
You Forgot, “Or any other person”.