30. Authorised representative. -

For the purposes of clause (c) of sub-section (2) of section 31 of the Act, no person shall be eligible to appear as an authorised representative unless he—

(a) is a Chartered Accountant holding a valid certificate of practice; or  

(b) is a Company Secretary holding a valid certificate of practice; or  

(c) is a Cost Accountant holding a valid certificate of practice; or  

(d) is a retired officer of the Central Government or any State Government or Union territory who, during his service under the Government, had worked in a post not below the rank of a Group-B Gazetted officer for a period of not less than two years:

Provided that such retired officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his superannuation or resignation.