Chapter II — . OF REVENUE-OFFICERS: THEIR POWERS AND PROCEDURE.

Section 20Persons by whom appearances and applications may be made before and to Revenue-officers

Section 20: Persons by whom appearances and applications may be made before and to Revenue-officers

20. Persons by whom appearances and applications may be made before and to Revenue-officers

All appearances before, applications to, and acts to be done before, any Revenue-officer under this Act may be made or done—

(a)

by the parties themselves; or,

(b)

with the permission of the officer, by their recognized agents or any legal practitioner:

Obligation of parties to attend in person. Provided that the employment of a legal practitioner of recognized agent shall not excuse the personal attendance of a party to any proceeding in cases where such attendance is required by any order of the Revenue-officer.