Section 57(2) in Karnataka Agricultural Income-Tax Act, 1957
(2)No person who has been dismissed from Government service shall be qualified to represent an assessee under sub-section (1); and if any lawyer or accountant or an Income-tax practitioner is found guilty of misconduct in connection with any proceedings under the [Income-tax Act, 1961 (Central Act 43 of 1961),] [Substituted by Act 29 of 1976 w.e.f. 1.4.1975.] or this Act by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Commissioner, the Commissioner may direct that he shall be thence forward disqualified to represent an assessee under sub-section (1):Provided that, -(a)no such direction shall be made in respect of any person, unless he is given a reasonable opportunity of being heard;(b)any person against whom such direction is made may within one month of the making of the direction, appeal to the prescribed authority to have the direction cancelled; and(c)no such direction shall take effect until one month from the making thereof, or, when an appeal is preferred, until the disposal of the appeal.
