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Section 32 FEMA 1999: Right of Appellant to take assistance of legal

Section 32 (Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers) under Chapter V (Adjudication and Appeal) of the Foreign Exchange Management Act 1999 (FEMA)

❝(1) A person preferring an appeal to the Special Director (Appeals) under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the Special Director (Appeals).

(2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Special Director (Appeals).❞




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Notes:

The Foreign Exchange Management Act, 1999 was amended by:
- the Finance Act, 2015 (Act No. 20 of 2015);
- the Finance Act, 2016 (Act No. 28 of 2016);
- the Finance Act, 2017 (Act No. 07 of 2017).

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