Amendment status not verified — confirm the current text below against the official source.
(1) Any proprietor, who is entitled or required to attend any Proprictor authority in connection with any proceeding under this Act, may be represented tcnd throug attend by a person, authorised by him in writing in this behalf, being a relative or a authorized whole time employee of the proprietor or an advocate or a tax consultant, not agent. being disqualified by or under sub-section (2) or sub-section (3). Explanation.-For the purposes of this section, a 'tax consultant means, (a) (b) a retired Gazetted Officer of the Punjab Excise and Taxation Department, who has worked either as a taxing authority or an appellate authority or both for a minimum period of five years after a period of two years from the date of his retirement; or any person, who has passed an accountancy examination recognised by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics, Banking, Auditing, conferred by any Indian University, incorporated by law. (2) No person, who was dismissed from service of any Government, Shal! be qualified to represent any proprietor under sub-section (1). PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 il 83 (CHTR 11, 1931 SAKA) v ( Hh an officer, not below the rank of the Deputy Excise and Power to Taxation Commissioner, may, in such manner : op transfer toe prascrlbiod, ell and subject to such conditions, ,oceedings. as may es Sue moto or on an application made to him in this pehalf, by an order In writing, transfer any case or proceeding or class of proceedings from him to any other officer working under him, and in the same way, may transfer any such case, including the case, already transferred under this section, from one officer to another or to himself. (2) Where any proceeding or class of proceedings or case is iransferred under sub-section (1), the officer to whom such proceeding or class of proceedings or case is transferred, he shall proceed to dispose it of as if, it had been initiated by him irrespective of the local limits of his jurisdiction, and such transfer shall not render necessary, the re-issue of any notice, already issued before such transfer; and the officer to whom the proceeding or case is rransferred, may, in his discretion, continue it from the stage at which, it was left by the officer from whom it was transferred.