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 Act, 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 Cost Accountant who is not disqualified by or under sub-section (2) ; or (c) by a sales 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). (2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner- (a) who has been removed or dismissed from Government service; or (b) who being a legal practitioner or Chartered Accountant or Cost Accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or