C.S.P. Singh, J.

1. THE petitioner passed his B.Com. (Commerce) from Bundelkhand University in the year 1978. Thereafter, he started practice before the I.T. authorities. It transpires that the petitioner sought to appear in an estate duty case relating to the estate of Smt. Kesharbai of Jhansi. THE Asst. Controller of E.D., Agra, by order dated 31st August, 1981, informed the petitioner that under instructions from higher authorities he would not be allowed to appear in that case. THE petitioner has filed the present petition challenging this order. In the counter-affidavit filed by the Department, the stand has been taken that the petitioner was not qualified to appear in estate duty cases, and the impugned order was passed on this consideration. Section 83 of the E.D. Act sets out the persons, who are entitled to appear before the authorities in connection with proceedings under the Act. Five categories of persons are entitled to appear: (1) a relative of the accountable person, (2) a person regularly employed by the accountable person, (3) a legal practitioner, (4) chartered accountants, and (5) any other person having such qualification as may be prescribed. It is admit