Appearance before wealth-tax authorities by authorised representatives

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..... ere he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act. (2) Notwithstanding anything in sub-section (1)-- (i) no person who has been convicted of an offence connected with any wealth-tax proceeding or on whom a penalty has been imposed .....

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..... 958), shall be entitled to appear on behalf of any assessee under this Act: Provided that any order or direction under clause (i) or clause (ii) shall be subject to the following conditions, namely :-- (a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; (b) any person against whom any such order or direction .....

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