174. (1) Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Ordinance, may, except when required under section 122 to attend personally, appear by an authorised representative. (2) For the purpose of this section, “authorised representative” means a person, authorised in writing by the assessee to appear on his behalf, being- (a) a relative of the assessee who is his parent, spouse, son, daughter, brother or sister; (b) a whole time regular employee of the assessee; ¹[* * *] (d) a legal practitioner who is entitled to practice in a Civil Court in Bangladesh; (e) a chartered accountant or a cost and management accountant or a member of an association of accountants recognised in this behalf by the Board; or (f) an income tax practitioner registered as such by the Board in accordance with the rules made in this behalf and subject to such conditions as may be laid down in those rules ²[: Provided that such an income tax practitioner shall be a member of any registered Taxes Bar Association.] (3) Notwithstanding anything contained in sub-section (1), the following persons shall not be qualified to represent an assessee under that sub-section, namely:- (a) a person who has been dismissed from Government service; (b) a legal practitioner, or a chartered accountant, a cost and management accountant, or other accountant mentioned in clause (e) of sub-section (2), or an income-tax practitioner, who, having been found guilty of misconduct in his professional capacity- (i) by any authority empowered to take disciplinary action against him, or (ii) by the ³[Board], in connection with any income-tax proceeding, and, on account of that finding, he stands disqualified from practising his profession for so long as such disqualification continues ⁴[: Provided that no person shall be disqualified under this sub-clause unless he is given a reasonable opportunity of being heard: ⁵[* * *] ⁶[Provided further that any person disqualified under this sub-clause may, within one month of his disqualification, appeal to the Government to have the disqualification removed: Provided further that no disqualification under this sub-clause shall take effect until one month from the date of such disqualification has elapsed or, when an appeal is preferred, until the disposal of the appeal;]] (c) a person who has become insolvent for so long as the insolvency continues; (d) a person who has been convicted of any offence connected with any income tax proceeding under this Ordinance unless the Commissioner, with the approval of the Board, by order, remove his disqualification under this sub-section; and (e) any Government servant in the Income-tax Department who has resigned or retired from such service, for a period of three years from the date of acceptance of resignation or a period of one year from the date of retirement, as the case may be.