Section 41(3) in The Punjab Tax on Luxuries Act, 2009
(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.
