Authorised Representative – The expression authorized representative has been defined under Regulation 2(d) as a person authorized in writing by a party under Regulation 19 (2) to function before a Bench as the representative of such party. Therefore a person to be authorised, must be one of the persons specified in Regulation 19(2) viz. Advocate or Secretary in whole-time practicing Chartered Accountant, or Practising Cost and Work Accountant. However, a Company Secretary to appear in its behalf, in any proceeding before the Bench. The Central Government, the Regional Director or the Registrar may authorize an officer to appear on its behalf
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