TMI BlogAppearance by authorised representativeX X X X Extracts X X X X X X X X Extracts X X X X ..... ersonally for examination 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 [(b) who is convicted of an 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to practise as a legal practitioner; (b) who 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-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t . 2. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013 earlier it was read as (b) who is convicted of an offence connected with any proceeding under this Act, the Central Excises and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968); or 3. Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013 earlier it was read as Central Excises and Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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