Section 57 in Karnataka Agricultural Income-Tax Act, 1957
57. Appearance by authorised representative.
(1)Any assessee who is entitled or required to attend before any Agricultural Income-tax Authority in connection with any proceeding under this Act otherwise than when required under section 38 to attend personally for examination on oath or affirmation, may attend either in person or by any person duly authorised by him in writing in this behalf being a relative or a person wholly or principally employed in the service of the assessee or a lawyer or an accountant or an Income-tax practitioner [or a Sales Tax Practitioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.] and not being disqualified on the ground of misconduct by or under any law or under any order of Government.(2)No person who has been dismissed from Government service shall be qualified to represent an assessee under sub-section (1); and if any lawyer or accountant or an Income-tax practitioner is found guilty of misconduct in connection with any proceedings under the [Income-tax Act, 1961 (Central Act 43 of 1961),] [Substituted by Act 29 of 1976 w.e.f. 1.4.1975.] or this Act 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 thence forward disqualified to represent an assessee under sub-section (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 prescribed authority to have the direction cancelled; 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.(3)In this section, -(i)a person regularly employed by the assessee shall include any officer of a Scheduled Bank as defined in the Reserve Bank of India Act, 1934 (Central Act II of 1934), with which the assessee maintains a current account or has other regular dealings;(ii)"accountant" means a member of an association of accountants recognised in this behalf by the Government;(iii)"Income-tax practitioner" means an Income-tax practitioner as defined in the [Income-tax Act, 1961 (Central Act 43 of 1961);] [Substituted by Act 29 of 1976 w.e.f. 1.4.1975.](iv)"lawyer" means any person entitled to plead in any court of law in the State.(v)[ "Sales Tax Practitioner" means any person enrolled in the prescribed manner as Sales Tax Practitioner under clause (c) of section 36 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]
