198. Cases in which legal practitioners may appear
A legal practitioner shall be entitled to appear in any proceeding on behalf of a party before a revenue court under the provisions of this Act in the following cases only and in no others—
(i)
to file a written statement, and to argue a case, before a confirming court,
(ii)
to prosecute and defend cases under Chapters IX and X and Part III of Chapter XII, and
(iii)
to file an application for revision under section 187 and to argue the case before the court hearing such application.