The sale proceeds so realized should forthwith be paid into the Government Treasury.

Appearance before any Authority in proceedings:-

1. (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than required to attend personally for examination on oath or affirmat on, may attend- (a) By a relative or a person regularly employed by him, or
   • (b) By a legal practitioner, or Chartered Accountant who is not disqualified by or under sub-section (2), or
   • (c) By a tax consultant who possesses the prescribed qualification and is entered in the list which the Commissioner shall maintain in that behalf, and who is not disqualified by or sub-section.(2). Only if such a relative, person employed, legal practitioner, Chartered Accountant, or tax consultant is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. (2) The Commissioner may by order in writing and for reasons to be recorded therein disqualify for such period as it stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, or tax consultant:
     • (i) Who has been removed or dismissed from Government service or
     • (ii) Who being a tax consultant, legal practitioner or a Chartered Accountant is found guilty of misconduct in connection with any proceedings under this Act by the Commissioner or by an authority, if any, empowered to take disciplinary action against the member of the profession to which he belongs. (3) No order of disqualification shall be made in respect of any particular person unless he is given a reasonable opportunity of being heard. (4) The Commissioner may, at any time suo motu or an application made to him in this behalf, revoke or modify any order made against a person under sub-section (20 and thereupon such person shall cease to be disqualified subject to such conditions or restrictions that may be contained in such order.