(iii) no person not qualified to represent an assessee under the Indian Income- tax Act, 1922 (11 of 1922 .), the Estate Duty Act, 1953 (34 of 1953 .), the Expenditure- tax Act, 1957 (29 of 1957 .), or the Gift- tax
Act, 1958 (18 of 1958 .), shall be entitled to appear on behalf of any assessee under this Act: Provided that any order or direction under clause (i) or clause (ii) shall be subject to the following conditions, namely:--
no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and
no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.