(5)Notwithstanding anything contained in sub-sections (1) and (2) no person who has held any post in the Commercial Tax Department not below the rank of a Commercial Tax Inspector shall be entitled to represent any dealer in any proceeding under this Act-(i)if he has at any time, passed any order in such proceeding, while he was holding any post in the department;(ii)if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the head quarter of the office of the Commercial Tax Department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post ;Provided that nothing in clause (ii) shall apply to such person if the representation is to be made before an officer holding a rank higher than the rank last held by such person.
