Section 432 of the Companies Act, 2013
📘 Section 432 of the Companies Act, 2013
– Right to Legal Representation
⚖️ Provision Summary:
Section 432 gives parties appearing before the National Company Law Tribunal (NCLT) or the National Company Law Appellate Tribunal (NCLAT) the right to be represented by legal or authorized professionals.
🧾 Key Provisions:
Right to Appear:
A party to any proceeding or appeal before the NCLT or NCLAT may either appear in person or authorize:
Chartered Accountant (CA)
Company Secretary (CS)
Cost Accountant
Legal Practitioner
Any other person (with the permission of the Tribunal/Appellate Tribunal)
Representation of Company:
A company may be represented by an officer or any other authorized person.
✅ Purpose:
To allow parties flexibility and professional assistance in representing their case before the Tribunal or Appellate Tribunal.
📌 Important Note:
This provision promotes ease of access to justice, especially for companies and professionals familiar with corporate matters.
The Tribunal also retains the discretion to permit or deny representation by any person other than the specified professionals.
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