TaxTMI 
TaxTMI 
Appearance by authorised representative
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....ination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being - (a) his relative or regular employee; or (b) a 1[customs broker] licensed under section 146....
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....n offence connected with any proceeding under this Act, the Central Excise Act, 1944(1 of 1944) , the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994(32 of 1994); or] (c) who has become an insolvent, shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the 4[Principal Commissioner of ....
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....o is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by such authority as may be specified by rules made in this behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1). (6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be ....