Shramik Uttarsh Sabha v. Raymond Woollen Mills Ltd. And .
WEBLtd. 1962 Supp (2) SCR 890, (1962) 1 LLJ 369, (1962) 4 FLR 253 it was held that Section 27A of the BIR Act provides that no employee shall be allowed to appear or act in any proceeding under the Act except through the representative of employees, the only exception being the provisions of Sections 32 and 33. Therefore, Section 27A .