68. Meaning of authorized representative
(a) For the purpose of Section 22-A and other provisions of the Act and the rules "Authorized representative " means:-
i) A member of the assessee's family or a person in the regular employment of the assessee; or
ii) A legal practitioner who is entitled to practice in any civil Court of India; or
iii) A commerce or Law Graduate registered as Sales tax practitioner by the Commissioner; or
iv) A chartered Accountant or person permitted to Act as authorized representative before 30.5.1980.
(b) Notwithstanding anything contained in sub rule (a), if a person possessing qualifications specified in sub clauses (ii), (iii) and (iv) was an employee of the Sales Tax Department and has retired or resigned from employment after having served the Department for not less than three years he shall not be entitled to act as authorized representative for a period for two years from the date of his retirement or resignation as the case may be.
(c) If an authorized representative is found guilty of misconduct in connection with any proceedings under the Act by the Commissioner, the Commissioner may direct that such person shall henceforth be disqualified to act as authorized representative.
(d) The order under clause (c) above shall be subject to the following conditions:
i) No such order shall be made unless the affected person has been given a reasonable opportunity of being heard.
ii) The affected person may within one month of the service of the order appeal to the Government to have the order quashed; and
iii) No such order shall take effect till the expiry of one month from the date of service thereof or in case the appeal has been preferred and the Government issues an interim order staying the order of disqualification till the date up to which stay in granted whichever is later.