Skip to content

CS Professional · Drafting, Pleadings and Appearances · Art of Advocacy and Appearances

Kapoor Steels Pvt. Ltd. files an application before the Tribunal. Its director signs the pleadings but wants a chartered accountant and a company secretary to argue the case jointly. Under Section 432 of the Companies Act, 2013, is this permissible?

Yes, it is permissible. Section 432 allows a party to authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present its case, so a chartered accountant and a company secretary may appear together.

  1. ANo, because a party may authorise only one professional
  2. BNo, because a chartered accountant may appear only in tax matters
  3. CYes, but only if the director is also present throughout
  4. DYes, because a party may authorise one or more chartered accountants or company secretaries or others to present the caseCorrect

Explanation

Section 432 uses the words 'one or more', so more than one authorised representative may present the case, and chartered accountants and company secretaries are both named. The director's presence is not required, and no restriction to tax matters appears.

Did you get it right without looking?

One question tells you little. A timed set on Art of Advocacy and Appearances shows your real accuracy, how long you take and where you lose marks.

Practise Art of Advocacy and AppearancesFree diagnostic mock

More Art of Advocacy and Appearances questions