Skip to content

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

Mehta Textiles Ltd. is a respondent in a petition pending before the National Company Law Tribunal. Its managing director wants a practising company secretary, rather than an advocate, to present the company's case. Under the Companies Act, 2013, what is the position?

The company may authorise a company secretary to present its case. Section 432 of the Companies Act, 2013 allows a party before the Tribunal or Appellate Tribunal to appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners or any other person, without any requirement of special permission.

  1. AThe company may authorise a company secretary to present its case, as a party may authorise one or more company secretaries, among othersCorrect
  2. BOnly an advocate enrolled with a Bar Council may present a party's case before the Tribunal
  3. CA company secretary may appear only if the Tribunal gives special permission in each case
  4. DA company secretary may appear only before the Appellate Tribunal and not before the Tribunal

Explanation

Section 432 lets a party to any proceeding or appeal before the Tribunal or the Appellate Tribunal appear in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person. No special permission is required, and the right covers both forums. Limiting appearance to advocates or to the Appellate Tribunal is therefore wrong.

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