Insertion of section 54 A— In the principle Act, after section 54, the following shall be inserted as

section 54A namely; “54A. Appearance by authorized representative : —

1. (1) A dealer or a person who is entitled or required to appear before an authority in connection with any proceeding under this Act, otherwise than when required under Section 51 to attend personally for examination on oath or affirmation, may attend by an authorized representative.
2. (2) For the purpose of this section; “authorized representative” means a person authorised 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 qualifications as may be prescribed and has been registered by the Commissioner as a tax practitioner in the prescribed manner. Explanation — In this connection, “Accountant” means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949) or a cost Accountant within the meaning of the Cost and Works Accounts Act, 1959 and includes a person who by virtue of the provisions of Sub-Section (2) of Section 126 of the Companies Act, 1956 is entitled to he appointed to act as an auditor of companies registered in the State.
3. (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 proceedings 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 proceedings under this Act or under earlier laws; 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 as insolvent, as the case may be.
4. (4) No order of disqualification shall be made by the Commissioner in respect of a person under clause
   • (d) of Sub- Section (2) unless he is given a reasonable opportunity of being heard.
5. (5) Notwithstanding anything contained in sub-section (3), the Commissioner may, upon an application made to him in this behalf and for reasons to be recorded in writing, reduce the period of disqualification as referred to in sub-section (3) by such period as he considers fit.
6. (6) Notwithstanding anything contained in this section, a person who was formerly employed as an authority under section 3 of this Act, not below such rank as may he prescribed, and who has retired or resigned from such employment, shall not be entitled to represent a dealer or a person for a period of one year from the date of his retirement or resignation. as the case may he.”