Section 32. Right of appellant to take assistance of legal practitioner or chartered accountant and of Governmen

32. Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers . — (1) A person preferring an appeal to the[1] [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[2] [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[2] [Special Director (Appeals)]. 3 [ 33. Officers and employees etc., to be public servant. — The Adjudicating Authority, Competent Authority and the Special Director (Appeals) and other officers and employees of the Special Director (Appeals) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).] — 34. Civil court not to have jurisdiction. No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which an Adjudicating Authority or the Appellate Tribunal or the Special Director (Appeals) is empowered by or under this Act to determine and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this Act. — 35. Appeal to High Court. Any person aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order: Provided that the High Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days. — — Explanation. In this section "High Court" means (a) the High Court within the jurisdiction of which the aggrieved party ordinarily resides or carries on business or personally works for gain; and 1. Subs by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals" (w.e.f. 26-5-2017). 2. Subs. by s. 165, ibid., for "Appellate Tribunal or the Special Director (Appeals), as the case may be" (w.e.f. 26-5-2017). 3. Subs. by s. 165, ibid ., for section 33 (w.e.f. 26-5-2017). (b) where the Central Government is the aggrieved party, the High Court within the jurisdiction of which the respondent, or in a case where there are more than one respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.