Section 14A(4) in Punjab General Sales Tax Act, 1948
(4)If any practitioner or other person who represents an assessee, is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may direct that he shall be qualified to represent a dealer under sub-section (1):Provided that no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard.
