82 Appearance before any authority in proceedings
82 Appearance before any authority in proceedings
(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) of this 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) of this section.
(2) The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any such authority, any legal practitioner, chartered accountant or Value Added Tax practitioner-
(a) who has been 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
(c) who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner.
(3) 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.
(4) The decision 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.
(5) The Commissioner may, at any time, suo moto or on an application made to him in this behalf, revoke any decision made against any person under sub-section (2) of this section and thereupon such person shall cease to be disqualified.
Explanation.- A decision made by the Commissioner under this section may also be the subject of an objection under section 74 of this Act.
