Rule 259 requires the specified authority to remove a practitioner's name if the certificate was obtained by misrepresenting an essential fact, but only after a reasonable opportunity of being heard.
259
Rules 2026 · Rule 259
Cancellation of certificate obtained by misrepresentation (authorised income-tax practitioners)
Rules 201-260
The rule. If the specified authority is satisfied that the certificate was obtained through misrepresentation as to an essential fact, it orders removal of the name (sub-rule 1), but not without giving the practitioner a reasonable opportunity of being heard (sub-rule 2).