Any person who is entitled or required to attend before a competent authority or the Appellate Tribunal in any proceeding under this Chapter, otherwise than when required to attend personally for examination on oath or affirmation, may attend-
(a) by an authorised representative in connection with any matter;
(b) by a registered valuer in connection with any matter relating to the valuation of any immovable property for the purposes of this Chapter or the estimation of the amount by which the compensation payable under sub-section (1) of section 269J for the acquisition of any immovable property may be reduced or, as the case may be, increased in accordance with the provisions of clause (a) or clause (b) of sub-section (2) of that section.
Explanation.-In this section,-
(i) "authorised representative" has the(b) by a registered valuer in connection with any matter relating to the valuation of any immovable property for the purposes of this Chapter or the estimation of the amount by which the compensation payable under sub-section (1) of section 269J for the acquisition of any immovable property may be reduced or, as the case may be, increased in accordance with the provisions of clause (a) or clause (b) of sub-section (2) of that section.
Explanation.-In this section,-
(i) "authorised representative" has the same meaning as in section 288;
(ii) "registered valuer" has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).
Section 269L Assistance by Valuation Officers
Section 269M Powers of competent authority
Section 269N Rectification of mistakes
Section 269O Appearance by authorised representative or registered valuer
Section 269P Statement to be furnished in respect of transfers of immovable property
Section 269Q Chapter not to apply to transfers to relatives
Section 269RR Chapter not to apply where transfer of immovable property made after a certain date
Section 269S Chapter not to extend to State of Jammu and Kashmir
Section 269SS Mode of taking or accepting certain loans, deposits and specified sum