Sections 32 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.
Three short sections close the appeals chapter. Section 32 lets a person appealing to the Special Director (Appeals) appear in person or take the help of a legal practitioner or chartered accountant, and lets the Central Government appoint presenting officers. Section 33 deems certain officers public servants. Section 34 keeps civil courts out of matters the Act gives to the authorities.
Under section 32(1) an appellant may appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice; under section 32(2) the Central Government may authorise presenting officers. Section 33 deems the Adjudicating Authority, the Competent Authority, the Special Director (Appeals) and the office staff of the latter public servants. Section 34 says no civil court shall have jurisdiction over a matter these bodies are empowered to determine, and no injunction may be granted against action under the Act.
About this article
This article is based on the consolidated text of the Act consulted (amendments shown up to Act 50 of 2019). Later amendments should be checked. The footnotes show that section 33 was substituted, and the words of section 32 changed, by Act 7 of 2017, s. 165 (w.e.f. 26-5-2017); section 34 carries no footnote. The appeal that section 32 speaks of is the one in section 17, explained in our article on section 17. If you need someone to present an appeal or advise on the forum, our legal consultation team can help.
Section 32: the right to assistance and presenting officers
The printed heading is long: "Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers."
Section 32(1). A person preferring an appeal to the Special Director (Appeals) under the 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 Special Director (Appeals).
Section 32(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 Special Director (Appeals).
Two footnotes explain the text. Footnote 1 says the words "Special Director (Appeals)" in sub-section (1) were substituted by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals" (w.e.f. 26-5-2017). Footnote 2 says the same words in the later places were substituted for "Appellate Tribunal or the Special Director (Appeals), as the case may be". After the substitution, section 32 speaks only of an appeal to, and a case before, the Special Director (Appeals), although the heading still says "appellant". This article explains what is printed and does not say what applies in appeals before the Tribunal; that is a point to check against the current law and the other sections of the Act.
"Chartered accountant" has the meaning given in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949), as section 2(g) of this Act says. The reference is quoted as printed; check the current law for the corresponding provision.
| Point | Section 32 |
|---|---|
| Appellant's options | Appear in person, or take the help of a legal practitioner or chartered accountant of his choice |
| Government's options | Authorise legal practitioners, chartered accountants or its own officers as presenting officers |
| Forum named | The Special Director (Appeals) |
| Fee or conduct rules | Not printed in the Act |
The Act prints no rule on fees of the person who assists, on who may be authorised as a presenting officer beyond the classes named, or on how the appearance is recorded.
Section 33: officers as public servants
The section was substituted by Act 7 of 2017, s. 165 (w.e.f. 26-5-2017). It says that the Adjudicating Authority, the 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). The reference is quoted as printed; check the current law for the corresponding provision.
Who these officers are:
- Adjudicating Authority: an officer authorised under section 16(1) (section 2(a)); see our post on adjudication under section 16.
- Competent Authority: the Authority appointed by the Central Government under section 37A(2) (section 2(gg)); see our article on section 37A.
- Special Director (Appeals): an officer appointed under section 17 (section 2(zc)).
The deeming effect is that these persons are treated as public servants for the purposes of the Code section named. The Appellate Tribunal is not in the list in section 33, and the Act does not say why. The text also does not say what consequences follow from the status; they sit in the other law.
Section 34: civil courts have no jurisdiction
The section says: 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.
It has two limbs.
- The bar on suits and proceedings. It covers matters the three bodies named are empowered to determine. It does not name the Competent Authority.
- The bar on injunctions. It is wider in its words: any court or other authority, for any action taken or to be taken under a power conferred by or under the Act.
What section 34 does not do is take away the appeals the Act itself gives: the appeal to the Special Director (Appeals) under section 17, to the Appellate Tribunal under section 19, and to the High Court under section 35 on a question of law. See our article on section 35. The section says nothing about writ powers or any other remedy outside a suit or proceeding in a civil court, and none is described here.
Example. A hypothetical company, Orchid Overseas Pvt Ltd, is served an order by an Adjudicating Authority. It cannot file a civil suit to challenge the matter, because section 34 bars a civil court from entertaining a suit about something the Adjudicating Authority is empowered to determine. It also cannot obtain an injunction to stop the authority's action under the Act from a civil court. Its way forward is the appeal route in the Act. At the hearing it may appear in person or through a legal practitioner or chartered accountant of its choice, if the appeal is before the Special Director (Appeals), and the Government may be represented by a presenting officer.
What the Act does not say
- It does not give a fee scale or any condition for the person who assists.
- It does not say who may assist before the Appellate Tribunal in the words of section 32, which now speaks only of the Special Director (Appeals).
- It does not say why the Appellate Tribunal is not named in section 33.
- It does not describe any remedy outside the appeals given by the Act.
Need help with an appeal or a bar on civil courts?
Whether a matter belongs before an authority, the Special Director (Appeals) or the Tribunal is the first question in a dispute. Our legal consultation team can help you choose the forum and the representative.
Key takeaways
- Section 32(1): an appellant may appear in person or take the assistance of a legal practitioner or chartered accountant of his choice before the Special Director (Appeals).
- Section 32(2): the Central Government may authorise presenting officers.
- Section 33: named officers and staff are deemed public servants within section 21 of the Indian Penal Code, 1860 (45 of 1860), as printed.
- Section 34: no civil court jurisdiction, and no injunction, for matters under the Act.
- The appeals given by the Act remain open; the bar is on civil suits and proceedings.
Read next
- Section 17: appeal to the Special Director (Appeals)
- Section 28: procedure and powers of the Appellate Tribunal and Special Director
- Section 35: appeal to the High Court
- Appeal Under FEMA: Appellate Tribunal
Disclaimer: Based on a consolidated text of the Foreign Exchange Management Act, 1999 showing amendments up to Act 50 of 2019, as consulted on 2 October 2026. Limits, forms, timelines and procedures are set by rules, regulations and Reserve Bank directions made under the Act; they change from time to time and are not covered here. Later amendments should be checked. This article is general information, not legal advice; check the official text before acting.