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Section 32 - Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers : Foreign Exchange Management Act 1999

 

 

What is the Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers? Section 32 of FEMA Act 1999

Section 32 of Foreign Exchange Management Act 1999 : "Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers"

32. (1) A person preferring an appeal to the Appellate Tribunal or the Special Director (Appeals) under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the Appellate Tribunal or the Special Director (Appeals), as the case may be.

(2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal or the Special Director (Appeals), as the case may be.

 
 

FEMA ACT 1999

Section 21 - Qualifications for appointment of Chairperson, Member and Special Director (Appeals)

Section 22 - Term of office

Section 23 - Terms and conditions of service

Section 24 - Vacancies

Section 25 - Resignation and removal

 

 

Section 26 - Member to act as Chairperson in certain circumstances

Section 27 - Staff of Appellate Tribunal and Special Director (Appeals)

Section 28 - Procedure and Powers of Appellate Tribunal and Special Director (Appeals)

Section 29 - Distribution of business amongst Benches

Section 30 - Power of Chairperson to transfer cases

 

 

Section 31 - Decision to be by majority

Section 32 - Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers

Section 33 - Members, etc. to be public servants

Section 34 - Civil court not to have jurisdiction

Section 35 - Appeal to High Court

 

 

CHAPTER VI
DIRECTORATE OF ENFORCEMENT

Section 36 - Directorate of Enforcement

Section 37 - Power of search, seizure, etc

Section 38 - Empowering other officers

CHAPTER VII
MISCELLANEOUS

Section 39 - Presumption as to documents in certain cases

Section 40 - Suspension of operation of this Act

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