Section 83. Appearance by authorised representatives

83. Appearance by authorised representatives.—Any person accountable for estate duty who is entitled or required to attend before any authority specified in sub-section (I) of section 4 in connection with any proceeding under this Act, otherwise than when required under section 79 to attend in person, may attend by a person authorised by him in writing or 1953] Estate Duty 289 in this behalf, being a relative of or a person regularly employed by that person, or a legal practitioner or a chartered accountant. Explanation.—In this section— (a) a person regularly employed by the accountable person shall include any officer of a Scheduled Bank with which the accountable person maintains a current account or has other regular dealings; (b) 'legal practitioner' means an advocate, vakil or attorney of any High Court in the territories to which this Act extends and includes a pleader practising in any part of the said territories; (c) 'chartered accountant' means a chartered accountant as defined in the Chartered Accountants Act, 1949 (XXXVIII of 1949).