14A. Assessee permitted to attend through authorised agent etc.
(1)Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by the assessee, or a lawyer or accountant or income-tax practitioner and not being disqualified by or under sub-section (3).(2)In this section an "Income Tax Practitioner" means any person, who before the 10th day of May, 1953 attended before any assessing or other sales tax authorities in connection with any proceedings under this Act or under the Punjab General Sales Tax Act, 1941, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee, or who has passed any accountancy examination recognized in this behalf, by the Central Board of Revenue or holds a Degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force, Rangoon University, English and Welsh University and include a retired gazetted officer of the Punjab Excise and Taxation Department who has an experience of working as assessing authority, appellate authority or revisional authority under this Act for a minimum period of five years in one or more of the aforesaid capacities, provided a period of two years has elapsed since the date of his retirement from Government service.(3)No person, who has been dismissed from government service, shall be qualified to represent any dealer under sub-section (1).(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.(5)Any person against whom any direction is made under this section, may appeal to the Tribunal against such direction under and in accordance with the provisions of section 20.
