Rules 63 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Part X of the Rules decides who may speak for a party before the Appellate Tribunal. Rule 63 was substituted in 2017 and now lets a party appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners or any other person; it also lets the Government side authorise officers or Advocates. Rules 64 to 66 cover proof of engagement, the party's own right to be heard and professional dress.
A party may appear in person or authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person, subject to section 432 of the Act (rule 63(1)). The Central Government, Regional Director, Registrar of Companies or Official Liquidator may authorise an officer or an Advocate, and an authorised officer must be not below the rank of Junior Time Scale or a company prosecutor (rule 63(2)-(3)). An advocate files a vakalatnama; chartered accountants, company secretaries and cost accountants file a memorandum of appearance (rule 64). Rule 63 was substituted by G.S.R. 1061(E) of 23 August 2017. The Rules are read as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E), 23 August 2017).
Rule 63: appearance of authorised representative
Rule 63(1): who a party may authorise
Subject to the provisions of section 432 of the Act, a party to any proceedings or appeal before the Appellate Tribunal may either:
- appear in person; or
- authorise one or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person to present the case.
The words "any other person" widen the field beyond the listed professions. Section 432 of the Act deals with legal representation; see our post on sections 432 and 433. Our legal consultation team can advise who should appear in a particular appeal.
Rule 63(2): the Government side
The Central Government, the Regional Director, the Registrar of Companies or the Official Liquidator may authorise an officer or an Advocate to represent in the proceedings before the Appellate Tribunal.
Rule 63(3): rank of the officer
The officer authorised by the Central Government, the Regional Director, the Registrar of Companies or the Official Liquidator shall be an officer not below the rank of Junior Time Scale or a company prosecutor.
Rule 64: proof of engagement
| Representative | What is filed | Rule |
|---|---|---|
| Advocate engaged for the parties | Vakalatnama | 64(1) |
| Professionals such as chartered accountants, company secretaries or cost accountants | Memorandum of Appearance | 64(2) |
Rule 64 does not say what a legal practitioner who is not an advocate, or "any other person", files. The text is silent on that point. The vakalatnama or memorandum of appearance is kept in the process file under rule 44; see the article on registers and files.
Rule 65: restriction on the party's right to be heard
A party who has engaged an authorised representative to appear for him shall not be entitled to be heard in person unless permitted by the Appellate Tribunal. So once a representative is engaged, a party who wishes to address the Tribunal himself needs its permission.
Rule 66: professional dress
While appearing before the Appellate Tribunal, the authorised representative wears the same professional dress as prescribed in the representative's Code of Conduct. The Rules do not describe the dress.
Quick reference: what changed in 2017
| Point | As substituted by G.S.R. 1061(E) |
|---|---|
| Who may be authorised | One or more chartered accountants, company secretaries, cost accountants, legal practitioners or any other person |
| Government side | Central Government, Regional Director, Registrar of Companies or Official Liquidator may authorise an officer or an Advocate |
| Officer rank | Not below Junior Time Scale, or company prosecutor |
Rule 63 as it stands is the 2017 text. The 2016 wording of rule 63 was replaced and is not described here.
Same as before the NCLT?
Similar but not identical. NCLT rule 45 covers appearance in person or through an authorised representative, with the vakalatnama or memorandum of appearance in Form NCLT-12 and the officers of the Central Government, Regional Director, ROC and Official Liquidator; the NCLT Rules also have separate rules on consent for engaging another practitioner (rule 120), restrictions on appearing against a former client (rule 121), panels of representatives, valuers and experts (rule 123), and professional dress (rule 124). The NCLAT Rules have no counterparts to rules 120, 121 and 123. On the party's own right to be heard, NCLT rule 122 says the party "may be restricted by the Tribunal in making presentation", whereas NCLAT rule 65 says the party "shall not be entitled to be heard in person unless permitted". The dress rules read the same. See Rules 45, 46 and 119 to 124 of the NCLT Rules.
An example
Crestline Foods Limited appeals against an NCLT order. Its board authorises its company secretary and an external chartered accountant to present the case. The company files a memorandum of appearance for each (rule 64(2)). The Registrar of Companies, a respondent, authorises an officer not below Junior Time Scale to appear (rule 63(2)-(3)). If the company's managing director wants to address the Tribunal after the company has engaged representatives, he needs the Tribunal's permission (rule 65). For a wider look at practice before the Appellate Tribunal, see our post on appearing before the NCLAT.
Need help choosing and instructing a representative?
Deciding who appears, and getting the vakalatnama or memorandum of appearance right, is part of preparing an appeal. If you want advice on representation before the Appellate Tribunal, see our legal consultation service.
Key takeaways
- A party may appear in person or authorise chartered accountants, company secretaries, cost accountants, legal practitioners or any other person (rule 63(1), as substituted in 2017).
- The Central Government, Regional Director, ROC or Official Liquidator may authorise an officer or an Advocate; the officer must be not below Junior Time Scale or a company prosecutor.
- Advocates file a vakalatnama; chartered accountants, company secretaries and cost accountants file a memorandum of appearance (rule 64).
- A represented party is not entitled to be heard in person unless the Tribunal permits (rule 65).
- Representatives wear the professional dress their Code of Conduct prescribes (rule 66).
Read next
- Rules 1-2: commencement and definitions
- Rules 67-72: affidavits and Form NCLAT-4
- Sections 432-433: legal representation and limitation
- Rules 45, 46 and 119-124 of the NCLT Rules
Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.