Authorised Representatives
8. 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.