https://www.taxtmi.com/caselaws?id=29490 An income-tax practitioner could appear before estate duty authorities only if he satisfied all cumulative conditions under section 83 of the Estate Duty Act and rule 41 of the Estate Duty Rules. The rules required the prescribed qualification, prior appearance before income-tax authorities within the stipulated period, and absence of disqualification under section 61(3) of the Indian Income-tax Act, 1922; the use of "and" could not be read disjunctively. As the petitioner met only the educational qualification and not the remaining statutory requirements, he had no right of audience and the refusal to permit appearance was justified. No prior notice or opportunity was required because the refusal was not based on an existing disqualification order. en-us Thu, 22 Oct 1981 00:00:00 +0530 Sat, 13 Mar 2010 12:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29490 An income-tax practitioner could appear before estate duty authorities only if he satisfied all cumulative conditions under section 83 of the Estate Duty Act and rule 41 of the Estate Duty Rules. The rules required the prescribed qualification, prior appearance before income-tax authorities within the stipulated period, and absence of disqualification under section 61(3) of the Indian Income-tax Act, 1922; the use of "and" could not be read disjunctively. As the petitioner met only the educational qualification and not the remaining statutory requirements, he had no right of audience and the refusal to permit appearance was justified. No prior notice or opportunity was required because the refusal was not based on an existing disqualification order. Case-Laws Income Tax Thu, 22 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29490