Rule-57 (of Income Tax Rules, 1962), Cancellation of certificate obtained by misrepresentation
Rule-57 (of Income Tax Rules, 1962), Cancellation of certificate obtained by misrepresentation
Cancellation of certificate obtained by misrepresentation.
(1) If at any time the [Chief Commissioner or Commissioner] is satisfied that the certificate of registration was obtained by misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register.
(2) No order under sub-rule (1) shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard in regard to the proposed removal.
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