After hearing the learned counsel for the petitioner I will readily agree that the petitioner admittedly being an advocate could not be debarred from appearing before the Income Tax Authorities as an authorised representatives of an assessee. Section 157(2)(a)(iv) of the Income Tax Ordinance, 1979 includes a legal practitioner entitled to practise in any Civil Court in Pakistan to be an authorised representative. On the other the income-tax practitioner defined in section 157(2)(c) of the Ordinance is a person who is altogether different from the person who is a legal practitioner. A person even if he is debarred under section 157(3)(a) of the Income Tax Ordinance, 1979 will not be disqualified to represent an assessee if he is enrolled as an advocate and is on the role of a Provincial Bar Council is a legal practitioner to practise in any Civil Court in the Province of Punjab.
2. Therefore, the Constitutional petition is allowed and the letter No.RCIT/J-33/88/9092, dated 1-6- 1989 as far the petitioner is concerned, is declared to, have been issued without lawful authority inasmuch as the petitioner is entitled to appear before all income-tax authorities on account of his being a legal practitioner