Appearance before any authority in proceedings

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....tend-            (a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or            (b) by a legal practitioner or chartered accountant or ^1[cost accountant] ^2[or company secretary] who is not disqualified by or under ....

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....p;     (b) who, being a legal practitioner or chartered accountant or ^1[cost accountant] ^4[or company secretary], is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or           ....

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....d.      Explanation:  A decision made by the Commissioner under this section may also be the subject of an objection under section 74 of this Act.       ----------------------------------- Notes:- 1. Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.4.2005. 2. Inserted vide Notification No.....