Section 58 in The Bengal Agricultural Income-Tax Act, 1944
58. Appearance by authorised representative. -
(1)An assessee, who is entitled or required to attend before the Appellate Tribunal or any agricultural income-tax authority in connection with any proceeding under this Act otherwise than when required under section 41 to attend personally for examination, on oath or affirmation, may attend by a person authorised by him in writing in this behalf, being a relative of or a person regularly employed by the assessee, or a lawyer or accountant or agricultural income-tax practitioner, and not being disqualified by or under sub-section (3).(2)In this section-(i)a person regularly employed by the assessee shall include any officer of a banking company with which the asessee maintains a current account or has other regular dealings.Explanation. - "Banking company" means a banking company as defined in [section 277F] [This section was repealed and re-enacted by W.B. Act 10 of 1949.] of the [Indian Companies Act, 1913] [This Act was repealed and re-enacted by Act 1 of 1956.];(ii)"lawyer" means a Barrister-at-law or Solicitor or any other person entitled to plead in any Court of law in [the whole of India except Part B States] [substituted by the Adaptation of Laws Order, 1950.];(iii)"accountant" means a registered accountant enrolled in the Register of Accountants, maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holder of a restricted certificate under the Restricted Certificate Rules, 1932, or a member of an Association of Accountants recognised by the Central Board of Revenue;(iv)[] [Clause (iv) substituted by W.B. Act 3 of 1949.] "agricultural income-tax practitioner" means any person who has acquired such educational qualifications as may be prescribed and who has, subject to the payment of such fees as may be prescribed, been registered in the manner prescribed, been registered in the manner prescribed as such a practitioner.(3)If any lawyer or registered accountant is found guilty of misconduct in connection with any agricultural income-tax proceedings 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 thenceforward disqualified to represent an assessee under subsection (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 High Court; 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.
