8. Authorised representatives.
Any person, not being a legal practitioner, a chartered accountant or a person regularly employed by an assessee, shall be entitled to appear on behalf of an assessee before any wealth-tax authority or the Appellate Tribunal as provided in section 44 of the Act, if he—
( i) has at any time before the 1st day of October, 1957, appeared before any income-tax authority in the capacity of an income-tax practitioner; and
