(1) A person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may represent through an agent. For the purpose of this section, an agent means a person authorised by the principal in writing to appear on his behalf before a designated officer, the Commissioner or the Tribunal or any other officer appointed by the State Government to assist the Commissioner under sub-section (1) of section 3 being, -
(a) a relative; or
(b) a person regularly employed; or
(c) a legal practitioner, who is entitled to plead in any court of law in India; or
(d) a bonafide income tax practitioner; or
(e) a chartered accountant within the meaning of the Chartered Accountants Act,1949 ,(38 of 1949) and includes a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in the State; or
(f) a retired gazetted officer of the Punjab Excise and Taxation Department, who has an experience of working in any capacity for a minimum period of five years under this Act and/or the repealed Act;
provided a period of two years had elapsed since the date of his retirement.
(2) No person, who has been dismissed from Government service, shall be qualified to represent any person under sub–section (1).
(3) If any practitioner or an agent of a person, is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may order that he shall be disqualified to represent under sub-section
(1):
Provided that no such order shall be made in respect of such person unless he is given an opportunity of being heard.
(4) Any person against whom any order is made under sub-section (3), may appeal to the Tribunal against such order in accordance with the provisions of section
63.
74. The Commissioner or any officer, appointed to assist him under sub-section (1) of section 3, may, for carrying out the purposes of this Act, by an order in writing, require any person, including a banking company, Railways, Post Office or any officer thereof to furnish any information or statement, useful for or relevant to any proceeding under this Act.
- 57 - Asslssll plrmittld to attlnd through authorizld aglnt.
Powlr to catt for informaton.
75. Subject to such conditions, as may be prescribed, the Commissioner may, by an order in writing, delegate any of his powers under this Act, to any officer appointed under sub-section (1) of section-3 to assist him:
Provided that the powers conferred upon the Commissioner specifically by the State Government, shall not be delegated.
76. If any taxable person or registered person –
(a) sells or otherwise disposes of his business or any place of business; or
(b) discontinues or transfers his business or changes his place of business or opens a new place of business; or
(c) changes the name, constitution or nature of his business; or
(d) wants to make any change in the class or classes of goods dealt by him, he shall, inform the designated officer in the prescribed manner, and, if any such person dies, his legal representative shall in the like manner, inform the said authority.
77. Where the ownership of the business of a person is entirely transferred and the transferee carries on such business either in the same name or in some other name, the transferee shall for all the purposes of this Act, be deemed to be and to have always been registered as if, the registration of such person had initially been granted to the transferee; and the transferee shall on application to the designated officer, be entitled to have the registration amended accordingly in the prescribed manner.
78. Notwithstanding any-thing to the contrary contained in this Act, a person whose registration has been cancelled, shall be liable to pay tax on the unsold stock, held on the date of cancellation, as per the provisions of this Act.