The fee of a legal practitioner is only allowed if:

This question addresses the conditions under which legal practitioner fees are permissible in specific administrative proceedings, highlighting the regulatory oversight involved.

• The correct answer is The Revenue Officer approves it. This condition ensures that legal fees are reasonable and justified, preventing potential exploitation and maintaining fairness in revenue-related matters. It places a check on the costs incurred by parties.
• The lawyer is certified is a general prerequisite for practicing law, not a specific condition for fee allowance in this context. The party demands it is insufficient, as official approval is required. No condition applies is false, as the approval of the Revenue Officer is a clear and specific condition.