44. Appearance before wealth-tax authorities by authorised representatives.

(1) Any assessee who is entitled to or required to attend before any wealth- tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act.

(2) Notwithstanding anything in sub-section (1)—

Provided that any order or direction under clause (i) or clause (ii) shall be subject to the following conditions, namely :—