157. Appearance by authorised representative.-

(1)   Any assessee who is entitled or required to attend before any income tax authority or the Appellate Tribunal in connection with any proceeding under this Ordinance, may, except when required under section 148 to attend personally, attend by an authorised representative.

(2)   For the purpose of this section,-

(a)    "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being-

(i)     a relative of the assessee; or

(ii)    a person in the employment of the assessee on a whole time basis; or

(iii)   any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or

(iv)   any legal practitioner who is entitled to practice in any Civil Court in Pakistan; or

(v)    an accountant; or

(vi)   an income tax practitioner;

(b)    "accountant" means-

(i)     a chartered accountant within the meaning of the Chartered Accountants Ordinance 1961 (X of 1961); or

(ii)    a cost and management accountant within the meaning of the Cost and Management Accountants Act, 1966 (XIV of 1966); or

(iii)   a member of any association of accountants recognised in this behalf by the Central Board of Revenue; and

(c)    "income tax practitioner" means a person who is registered as such by the Central Board Of Revenue, being a person who possesses such qualification as may be prescribed in this behalf or who has retired after putting in satisfactory service in the Income Tax Department for a period of not less than ten years in a post or posts not inferior to that of an Income Tax Officer, and includes any person who was, and had continued to be, registered as an income tax practitioner immediately before the commencement of this Ordinance.

(3)    Notwithstanding anything contained in this section, -

(a)    no person who has been dismissed or removed from service after the first day of April, 1938, shall be qualified to represent an assessee under sub-section (1);

(b)    no person who has become an insolvent shall be qualified to represent an assessee under sub-section (1) for so long as the insolvency continues;

(c)    no person other than a person to whom clause (a) applies, who is disqualified to represent an assessee by virtue of the provisions of sub-section (3) of section 61 of the repealed Act shall be qualified to represent an assessee under sub-section (1);

(d)    no person having resigned from service after having been employed in the Income Tax Department for not less than two years shall be entitled to represent an assessee under sub-section (1) for a period of two years from the date of his resignation;

(e)    no person having retired from service in the Income Tax Department shall be entitled to represent an assessee under sub-section (1) for a period of one year from the date of his retirement in any case in which he had made or approved, as the case may be, any order of assessment, refund or appeal within a period of one year before the said date; and

(f)    no person who has been convicted of any offence connected with any income tax proceedings under this Ordinance, or the repealed Act, shall be qualified to represent an assessee under sub-section (1) for such time as the Commissioner may, by order in writing, determine.

(4)   If any person, being a legal practitioner or an accountant, is found guilty of misconduct in his professional capacity by any authority entitled to take disciplinary action against him, an order passed by that authority shall have effect in relation to his right to represent an assessee under sub-section (1) as it has in relation to his right to practice as legal practitioner or accountant, as the case may be.

(5)   If any person, not being a person to whom sub-section (4) applies, is found guilty of misconduct in connection with any income tax proceedings by any Commissioner, the Commissioner may, by an order in writing direct that the said person shall thenceforward be disqualified to represent an assessee under sub-section (1) before any income tax authority and the Appellate Tribunal.

(6)   No order under clause (f) of sub-section (3) or sub-section (5) shall be made in respect of any person unless he has been given a reasonable opportunity of being heard.

(7)   Any person against whom any order under clause (f) of sub-section (3) or sub-section (5) has been made may, within thirty days of such order, appeal to the Central Board of Revenue to have the order cancelled.

(8)   The Central Board of Revenue may admit an appeal after the expiration of the period specified in sub-section (7), if it is satisfied that the appellant was prevented by sufficient cause from presenting it within that period.

(9)   No order made under clause (f) of sub-section (3) or sub-section (5) shall take effect until the expiration of thirty days from the making thereof, or, where on appeal has been preferred under sub-section (7), until the disposal of the appeal, whichever is the later.

(10) The Central Board of Revenue may make rules for the registration of income tax practitioners and matters connected therewith or incidental thereto, including matters relating to their code of conduct.