Appearance by authorised
representative or registered valuer.
269-O. Any person who is
entitled or required to attend before a competent authority or the Appellate
Tribunal in any proceeding under this Chapter, otherwise than when required to
attend personally for examination on oath or affirmation, may attend—
(a) by an authorised representative in connection with any matter ;
(b) by a registered valuer
in connection with any matter relating to the valuation of any immovable
property for the purposes of this Chapter or the estimation of the amount by
which the compensation payable under sub-section (1) of section 269J for the acquisition of any immovable
property may be reduced or, as the case may be, increased in accordance with
the provisions of clause (a) or
clause (b) of sub-section (2) of
that section.
Explanation.—In
this section,—
(i) “authorised
representative” has the same meaning as in section 288
;
46(ii) “registered valuer” has the same meaning as in clause (oaa) of section
2 of the Wealth-tax Act, 1957 (27 of 1957).