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8. Authorised representatives.

Any person, not being a legal practitioner, a chartered accountant or a person regularly employed by an assessee, shall be entitled to appear on behalf of an assessee before any wealth-tax authority or the Appellate Tribunal as provided in section 44 of the Act, if he—

( i) has at any time before the 1st day of October, 1957, appeared before any income-tax authority in the capacity of an income-tax practitioner; and

( ii) has not been disqualified to represent an assessee in any income-tax proceeding by reason of any direction made under sub-section (5) of section 288 of the Income-tax Act, 1961.

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