Amendment status not verified — confirm the current text below against the official source.
(1) Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Regulation, may attend- (a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or ( b ) by a legal practitioner or chartered accountant or a cost accountant or companies secretary who isnot disqualified by or under sub-section (2) ofthis section; or (c) by a Value Added Tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2). -- SERIES - I No. : 05 DATED lgTH AUGUST, 2005, Explanation.- For the purposespf this section,- (a) "chartered accountant" means a chartered accountant as defined in clause 38 of 1949. (6) of sub-section (I) of section 2 of the Chartered Accountants Aet, 1949 and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) "company secretary" means a company secretary as defined in clause (c) of 56 of 1980. sub-section(1) ofsection2 oftheCompany Secretaries Act, 1980 andwho has obtained a certificateif practice under sub-section (I) of section 6 of that Act; (c) "cost accountant" means a cost accountant as defined in clause (b) of sub- 23 of 1959. section ( I ) of section 2 of the Cost and Works Accountants Act, 1959 and who has obtained a certificate of practice under sub-section (I) of section 6 of that Act; (4 "legal practitioner" means an advocate, valril or an attorney of any High Court, and includes a pleader in practice. (2) The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any suchauthority under this Regulation, any legal practitioner, chartered accountant, cost accountant or company secretary or Value Added Tax practitioner- (a) who has been dismissed from Government service; or (b) who, being a legal practitioner or chartered accountant, cost accountant or company secretary is found guilty of misconduct in connection with any proceedings under this Regulation by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or (c) who, beingavalue AddedTaxpractitioner, isfoundguiltyofsuch misconduct by the Commissioner. (3) No order of disqualifmtion shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard. (4) Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled. (5) The decision of the Commissioner shaU not take effect until one month of the making thereof orwhen an appeal is preferred, until the appeal is decided. (6)The Commissioner may, at any time,suo mQIu or on an application made to him in this behalf, revoke any decision made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.