Amendment status not verified — confirm the current text below against the official source.
These words were substituted were for the words "the Commissioner" by Guj. 6 of 2006, s.39(1). 148 Sub-section (2A) was inserted, ibid., s.39(2). Appearance before any authority in proceedings. Gujarat Value Added Tax Act, 2003. [2005 : Guj. (c) who being a sales tax practitioner is found guilty of such misconduct by the Commissioner. (3) No order of disqualification shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard. (4) Any person against whom an order of disqualification is made under this section may, within one month of the date of communication of such order, appeal to the State Government and the State Government may pass such order in appeal as it may think fit. (5) The order of the Commissioner shall not take effect until one month of the making thereof or when an appeal is preferred, until the appeal is decided. (6) The Commissioner may at any time suo-motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.