A party to any proceeding or appeal before the Tribunal2(90) Tribunal means the National Company Law Tribunal constituted under section 408 or the Appellate Tribunal2(4) Appellate Tribunal means the National Company Law Appellate Tribunal constituted under section 410, as the case may be, may either appear in person or authorise one or more chartered accountant2(17) Chartered Accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) who holds a valid certificate of practice under sub-section (1) of section 6 of that Act or company secretaries2(24) Company Secretary means a company secretary as defined in clause(c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) who is appointed by a company to perform the functions of a company secretary under this Act. or cost accountant2(28) Cost Accountant, means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act; or legal practitioners or any other person to present his case before the Tribunal or the Appellate Tribunal, as the case may be.
valid as on 04/11/2026
