by Our Sports Desk

LEEDS owner Massimo Cellino has again been disqualified by the Football League after failing its owners’ and directors’ test at the same time as he sacked manager Uwe Rosler and replaced him with Steve Evans yesterday.

The Italian, who dispensed of the fifth manager of his tumultuous tenure at Elland Road earlier today, has been punished after invoking a disqualifying condition over a tax conviction in his native country.

It is the second time Cellino has faced such sanctions from the governing body after previously being disqualified between December 2014 and the end of last season.

A Football League statement read: “At its recent meeting, the board of the Football League considered the position of Leeds United president, Massimo Cellino, under its Owners’ and Directors’ test.

“In June, Mr Cellino was found guilty by a court in Sardinia of an offence under Italian tax legislation relating to the non-payment of VAT on the importation of a Land Rover vehicle. This resulted in a fine of €40,000 and the confiscation of the vehicle in question.

“Having considered detailed legal advice and the court’s reasoned judgment, as supplied by Mr Cellino, the board determined that the decision of the Italian court constitutes a disqualifying condition under the Owners’ and Directors’ test.

“Mr Cellino has until October 28 to appeal against the board’s decision. Any such appeal would be heard by an independent panel.”

The announcement came just minutes after the club formally appointed former Rotherham boss Evans on a rolling contract until June 30.

Cellino revealed his reasons for sacking head coach Uwe Rosler, saying: “I wanted them to play heavy rock football but instead it was like country music.”

Rosler was appointed as Neil Redfearn’s replacement in May but paid the price for just two wins in 11 league games.

The Leeds chairman, who has previously been prosecuted for tax evasion, has now turned to former Rotherham manager Evans, also formerly prosecuted for tax evasion while manager of Boston United, to salvage United’s season.

“I watched the game on Saturday and in the second half, we were just trying not to lose. We were not trying to win. That is not good enough,” Cellino told the Daily Mirror.

Evans took training at Thorp Arch yesterday. The Scot did a fine job at the Millers, taking them from League Two to Championship safety in three seasons, but his imminent appointment still comes as a shock.

Cellino, known as the “manager-eater” in his native Italy after sacking a procession of head coaches during a 22-year spell as Cagliari owner, added that he used to “hate” expected replacement Evans.

Evans departed Rotherham at the end of September after leading the club to successive promotions from League Two.

Despite that success, his appointment at Elland Road still comes as a surprise and the Scot is asking the Leeds fans for a chance.

“I’m honoured and proud, but the supporters just want to see what happens on the pitch,” Evans said.

“All I can ask the Leeds United supporters to do is to give me the benefit of the doubt.

“Perhaps I wouldn’t be the chosen manager for many Leeds United fans — I had butterflies in my stomach driving into Thorp Arch this morning.

“I can understand why they may think that, but the only thing that matters to me is what happens on the grass.

“As I proved at Rotherham and as I proved at Crawley, if I win football matches then people will embrace me. It’s always about winning football matches.”