Assessee permitted to attend through authorized agent
73. (1) A person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may represent through an agent. For the purpose of this section, an agent means a person authorised by the principal in writing to appear on his behalf before a designated officer, the Commissioner or the Tribunal or any other officer appointed by the State Government to assist the Commissioner under sub-section (2) of section 3 being, -
(a) a relative; or
(b) a person regularly employed; or
(c) a legal practitioner, who is entitled to plead in any court of law in India; or
(d) a bonafide income tax practitioner; or
(e) a chartered accountant within the meaning of the Chartered Accountants Act,1949 ,(38 of 1949) and includes a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956
(1 of 1956), is entitled to be appointed to act as an auditor of companies registered in the State; or
(f) a retired gazetted officer of the Punjab Excise and Taxation Department, who has an experience of working in any capacity for a minimum period of five years under this Act and/or the repealed Act; provided a period of two years had elapsed since the date of his retirement.
(2) No person, who has been dismissed from Government service, shall be qualified to represent any person under sub–section (1).
(3) If any practitioner or an agent of a person, is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may order that he shall be disqualified to represent under sub-section (1):
Provided that no such order shall be made in respect of such person unless he is given an opportunity of being heard.
(4) Any person against whom any order is made under sub-section (3), may appeal to the Tribunal against such order in accordance with the provisions of section 63. |