Amendment status not verified — confirm the current text below against the official source.
(1) Anyperson who js entitled or requiredto appear before an officer appointedunder this Act, or ·the 'Appellate Authorityor the AppellateTribunal in connection with ·-any proceedings.under J:hisi Ad, may, o$erwise than ·::when ·required under this· Act to appear personally dor·examioation on oath or affirmation; subjectto the . other provisi@ns,of this section, appear byan authorised representative, . Im (2) For the purposes ofthis,A.d,'the expression"authorised representative"shall .. mean .. a person authorised by the person referred;lo uf sub?sectfon(l) 18 appear on his pehaff;'beingL'l• i . . .. '" (a) his relative,orregular,empioyee; or (b) an advocate who is entitled to practice in any court in India; Md wbo has. - been debarred from pr?ticipg betoreany court m India; or (c) llny chartered accountant a cost accountant or a C()D.tpany.,??retary, whQ holds a certificate of practice atl9· who has · not been debarred from practice, or (d) a retiredoffi?er.pf the Gorvm?r(ftfl,JM?partment of any State Government or U(;l}An :teJ',ntfry or of the Board who, during his service unou- the , G.q?ernme:qt.,had wQTke.din a pqst not ?ow tl\e ,_,, rank than tbat,of a Group-B G.azett?41?ffi.?rfor a periodof not le? th@ntwo years: Financial administrative ·power_ State President. Interest on refund of amount paidfor admission of appeal. Appearanceby authorised represen... 119 provided' that 'sttlb'officer,.?. nof.be entitled: w· appear before any proeeedingsundef tJns·Actfotla'periodofont year from the dateofhi:s retirementorresignation;or·· :" , ··t (e) .?Y,Pe?nj?-·?·1??fn ii?thoris?d't?·? as a goods and SC?rvi??rac!f?onerqiibe]wf of the concerned registeredpersorl': ' · ·· ?.. '' (3)',:No'l)erson,- r:w (a},???i? .. J.? ?' . ' (b) who is convicted of an offence connected with any proceedingscundedlusAct, the)Central Goods atld .. Services Tax A.¢,tb.d:lntegratedGood&andServices Tax Act or the Union,Terdt?Goods and Services •.tu ·.Act. orUJlder. tb.e qisUng MON.ind.er any of the Acts passed by a State Legislature dealliigwith ··the imposition-of taxes on sale ofg()()()sor supplyof .. goods or seryj? ,9r ppµt; or · - " .... ..._ ·_ . • f ,,, . ?· .4'l A. >.f.J, ·' I , .... (c) who is found guiltyof miscOJ¥l\l!rtP}'.the prescribed ·"' . aµthority; ' ·, ,; . . . (cl}?JiohaJ??juned.?an?e?t, shall be cpi:Mfied tb r??r?entany ?rsonunder sub: ?on (1)-.-.,,,. ' .·.., ?, ? ,, •(i) for all times in case of persoas refmdd to in ,dauses{ah(b)and(c); and•<) ii (ii) for .the peritilldurlrigwhich' the insolvency continues in the case of a perscn referred to in clause {d). (4) Any penon,•who has been disqualified under the provisio? o'hhe Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or tbddaion T? Goods and Services Tax Act shall be deemed tobe disqualifiedunder this Act.