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

Ravi Kumar, a shareholder, is a party to an appeal before the National Company Law Appellate Tribunal. He wishes to authorise his cousin, who is neither a professional nor an advocate, to present his case. Which statement is correct under the Companies Act, 2013?

Ravi can authorise his cousin. Section 432 permits a party to an appeal before the Appellate Tribunal to authorise one or more named professionals or any other person to present the case, so the authorised person need not be a professional or a shareholder.

  1. AHe cannot, because only chartered accountants, company secretaries, cost accountants or legal practitioners are permitted
  2. BHe can, because the right extends to any other person authorised by the party, alongside the named professionalsCorrect
  3. CHe can, but only if the cousin is a shareholder of the same company
  4. DHe can, but only before the Tribunal and not before the Appellate Tribunal

Explanation

Section 432 lists chartered accountants, company secretaries, cost accountants and legal practitioners and then adds 'any other person'. It applies to proceedings or appeals before the Tribunal or the Appellate Tribunal. The restriction to professionals and the shareholder condition are not in the text.

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