Disqualification of authorised income-tax practitioners requires a prior inquiry under the prescribed procedural rules. Disqualification of an authorised income-tax practitioner from representing an assessee under section 288(5)(b) cannot be ordered unless an inquiry is first held, as far as may be, in the manner laid down in rules 60 to 65. The inquiry is a mandatory precondition before any order of disqualification is passed by the prescribed authority.