Appearance by authorized representative

(1) A dealer or person who is entitle or required to appear before and authority in connection with any proceeding under this Act otherwise than when required under section 38to attend personally for examination on oath or affirmation, may attend by an authorized representative. (2) For the purpose of this section “authorized representative “ means a person authorized in writing by such dealer or person to appear on his behalf, being:- (a) a relative or a person regularly employed by him; or (b) a legal practitioner, who is entitled to practice in any civil court in India; or (c) an Accountant; or (d) a person who has acquired such educational qualification as may be prescribed any has been registered by the Commissioner as a tax practitioner in the prescribed manner. Explanation: In this connection “accountant” means a Chartered Accounts within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949) or Cost and works Accountants Act, 1959 and includes a person who by virtue of the provisions of sub-section (2) of section 126 of the Companies Act, Entitled to be appointed to act , as auditor of companies registered in the State (3) No person – (a) Who has been dismissed or removed from Government service; or (b) Who has been convicted for an offence connected with any proceeding under this Act, or under any earlier law or under the Income Tax Act, 1961; or (c) who being a tax practitioner registered under clause (d) of sub-section (1) is found by the Commissioner, after enquires conducted in the prescribed manner, guilty of misconduct in connection with any proceeding under this Act, or under an earlier law; or (d) who has become an insolvent shall he qualified under sub- section (1) to represent a dealer or a person for a period of five years from the date, of dismissal, removal, conviction or order adjudging a person guilty of misconduct or a assinsolvent as the case may be. (4) No order of disqualification shall be made by the commissioner in respect of a person under clause (c) of sub- section (2) unless he is given a reasonable opportunity of being heard.