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Drafting, Pleadings and Appearances · Art of Advocacy and Appearances

Right of Appearance Before Tribunals and Authorities

Updated 11 October 2026 · Fact-checked

Under section 432 of the Companies Act, 2013, a party to a proceeding or appeal before the NCLT or NCLAT may appear in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present the case. Answer by quoting the rule, applying it to the facts and concluding.

Understand Right of Appearance Before Tribunals and Authorities

Every party in a case needs a way to present its side. The Companies Act, 2013 gives that right in section 432, titled "Right to legal representation". It covers any proceeding or appeal before the Tribunal (NCLT) or the Appellate Tribunal (NCLAT).

The section gives a party two choices. The party may appear in person, or it may authorise one or more persons to present its case. The persons named are chartered accountants, company secretaries, cost accountants and legal practitioners. The section then adds "or any other person", so the list is not closed.

This matters to you as a future company secretary. A company secretary can be authorised to present a case before the NCLT or NCLAT. The key word is authorise. The representative acts on the party's authority, so you need a proper written authorisation from the party. A company acts through its officers or an authorised representative, usually backed by a board resolution.

The Company Secretaries Act, 1980 supports this on the professional side. Section 2(2) says a member is "in practice" when, for remuneration, he practises the profession of company secretaries to or in relation to any company, or performs services in relation to the promotion, forming, incorporation, amalgamation, reconstruction, reorganisation or winding up of companies. A member who holds himself out as a Company Secretary in practice is also in practice. So a Company Secretary in practice who appears before a tribunal does so within the profession's scope.

Two cautions. First, section 432 speaks only of the Tribunal and the Appellate Tribunal. For other authorities such as the Regional Director or the Registrar, do not cite section 432. State that the party, through its authorised representative, files and presents the matter, and that the rules or order of that authority govern the procedure. Second, a lawyer-only rule does not apply here, so do not say only advocates can appear.

Key rules to remember

Section 432, Companies Act, 2013
Party may appear in person OR authorise one or more CAs / CSs / cost accountants / legal practitioners / any other person
Applies to any proceeding or appeal before the Tribunal (NCLT) or the Appellate Tribunal (NCLAT).
Nature of the right
Right to appear = in person or through an authorised representative
The representative acts on authorisation from the party. Keep written authority on record.
Company Secretary in practice (CS Act, 1980, section 2(2))
In practice = for remuneration, practising as CS to or in relation to a company, or other listed services, or holding out as CS in practice
Listed services include promotion, forming, incorporation, amalgamation, reconstruction, reorganisation and winding up of companies.
Scope limit
Section 432 covers NCLT and NCLAT only
Do not cite it for the Registrar or Regional Director.

How to solve Right of Appearance Before Tribunals and Authorities questions

Use this method for any question on who may appear before a tribunal or authority.

  1. 1Identify the forum. Is it the NCLT, the NCLAT, or another authority such as the Registrar or Regional Director?
  2. 2Identify the party and the proceeding or appeal involved.
  3. 3State the rule. For NCLT or NCLAT, quote section 432: appear in person or authorise a CA, CS, cost accountant, legal practitioner or any other person.
  4. 4Check the facts. Has the party authorised the representative? Is the person named in the section or covered by 'any other person'?
  5. 5For a company secretary, add the CS Act, 1980 point: section 2(2) describes a member in practice.
  6. 6Apply the rule to the facts and state a clear conclusion.
  7. 7Add a practical point: written authorisation, board resolution for a company, and professional conduct.

Quickest way: Forum, rule, authority, conclusion

When to use it: Use when time is short and the question asks if a named person can appear.

  1. Name the forum. NCLT or NCLAT means section 432.
  2. Write the rule in one line: in person or through an authorised CA, CS, cost accountant, legal practitioner or any other person.
  3. Check that authorisation exists.
  4. Conclude yes or no in one sentence and add one drafting point.

Common mistakes in Right of Appearance Before Tribunals and Authorities

  • Saying only advocates can appear before the NCLT.

    Students carry over the court model into tribunals.

    Fix: Section 432 names CAs, CSs and cost accountants alongside legal practitioners, and adds any other person.

  • Citing section 432 for appearance before the Registrar or Regional Director.

    Students treat the section as a general appearance rule.

    Fix: The section covers only the Tribunal and Appellate Tribunal. For other authorities, describe the authorised-representative practice without citing it.

  • Forgetting that the representative needs authorisation.

    Students focus on who is eligible and not on how they act.

    Fix: State that the party authorises the person, and for a company mention a board resolution or written authority.

  • Omitting the option to appear in person.

    Students think only of representatives.

    Fix: Always say the party may appear in person or authorise someone.

  • Confusing the Companies Act, 2013 with the Company Secretaries Act, 1980.

    Both mention company secretaries.

    Fix: Section 432 gives the right to appear. Section 2(2) of the CS Act, 1980 defines when a member is in practice.

Worked examples

Example 1

Sunrise Textiles Ltd has a petition pending before the NCLT. Its board wants Mr. Rao, a Company Secretary in practice, to present the case. Advise whether he may do so.

Show the solution
  1. Forum: the NCLT, which is the Tribunal, so section 432 of the Companies Act, 2013 applies.
  2. Rule: a party may appear in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present its case.
  3. Application: Mr. Rao is a company secretary, so he is within the persons named.
  4. Authority: the company must authorise him, for example by a board resolution and a written authority filed with the Tribunal.
  5. Practice point: Section 2(2) of the CS Act, 1980 treats a member who practises the profession of company secretaries in relation to a company as being in practice.

Answer: Yes. Mr. Rao may present the case before the NCLT once Sunrise Textiles Ltd authorises him under section 432.

Example 2

Mehta Industries Ltd wants an employee, who is not a professional, to present its appeal before the NCLAT. The managing director says only an advocate may appear. Is he correct?

Show the solution
  1. Forum: the NCLAT is the Appellate Tribunal, so section 432 applies.
  2. Rule: the party may appear in person or authorise professionals named in the section or any other person.
  3. Application: the managing director is wrong that only an advocate may appear. The section does not restrict appearance to legal practitioners.
  4. The employee is not named, but 'any other person' covers him if the company authorises him.
  5. Practical point: since the matter is an appeal, the company may prefer a professional, but that is a choice and not a legal requirement under the section.

Answer: The managing director is incorrect. Under section 432 the company may authorise the employee, as 'any other person', or a CA, CS, cost accountant or legal practitioner.

Exam tips

  • Quote section 432 closely. The list of persons and the phrase 'any other person' are the points examiners look for.
  • Use the structure provision, analysis, conclusion, and end with a drafting or compliance point such as written authority.
  • Cite the section only for NCLT and NCLAT. For other authorities, say that the rules of that forum apply.
  • Add the CS Act, 1980 section 2(2) point in questions about a Company Secretary in practice.
  • Remember that the right to appear in person is part of the rule.

Practice questions from Art of Advocacy and Appearances

Right of Appearance Before Tribunals and Authorities: frequently asked questions

Who can appear before the NCLT under the Companies Act, 2013?

A party may appear in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person under section 432. The same applies before the NCLAT.

Can a company secretary appear before the NCLT?

Yes. Section 432 names company secretaries among those whom a party may authorise to present its case before the Tribunal or Appellate Tribunal. The party must authorise the company secretary.

Does section 432 apply to the Registrar or Regional Director?

No. The section speaks only of proceedings or appeals before the Tribunal and the Appellate Tribunal. For other authorities, follow their own rules and procedure.

Is a Company Secretary in practice the same as any company secretary?

Not always. Section 2(2) of the Company Secretaries Act, 1980 describes when a member is in practice, such as practising for remuneration in relation to a company or holding out as a Company Secretary in practice.