Proprietor to attend through authorized agent.

(1) Any proprietor, who is entitled or required to attend any authority in connection with any proceeding under this Act, may be represented by a person, authorised by him in writing in this behalf, being a relative or a whole time employee of the proprietor or an advocate or a tax consultant, not being disqualified by or under sub-section (2) or sub-section (3). Explanation.—For the purposes of this section, a 'tax consultant' means,— (a) a retired Gazetted Officer of the Punjab Excise and Taxation Department, who has worked either as a taxing authority or an appellate authority or both for a minimum period of five years after a period of two years from the date of his retirement; or (b) any person, who has passed an accountancy examination recognised by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics, Banking, Auditing, conferred by any Indian University, incorporated by law. (2) No person, who was dismissed from service of any Government, shall be qualified to represent any proprietor under sub-section (1). (3) If any advocate or other person, who represents a proprietor, is found guilty of misconduct in any proceeding before any authority under this Act by the Commissioner, the Commissioner may direct that he shall be disqualified to represent the proprietor under sub-section (1): Provided that no such direction shall be issued in respect of any person, unless he is given a reasonable opportunity of being heard. (4) Any person against whom any direction is issued under sub-section (3), may appeal to the State Government against such direction within a period of sixty days of its communication to him.