Where the appellant is other than a bank or a financial institution he may prefer an appeal ........

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Where the appellant is other than a bank or a financial institution, he may prefer an appeal:

By his agent

In person

By a duly authorised legal practitioner.

All of the above

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Explanation:

Where the appellant is other than a bank or a financial institution, he may prefer an appeal and may either appear in person or authorize one or
more legal practitioners or any of his or its officers to present his or its case before the Tribunal or the Appellate Tribunal.