Section 41(1) in The Punjab Tax on Luxuries Act, 2009
(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.
