Section 198: Cases in which legal practitioners may appear.

A legal practitioner shall be entitled to appear in any proceeding on behalf of a party before a revenue court under the provisions of this Act in the following cases only and in no others—

(i) to file a written statement, and to argue a case, before a confirming court, (ii) to prosecute and defend cases under Chapters IX and X and Part III of Chapter XII, and (iii) to file an application for revision under section 187 and to argue the case before the court hearing such application.