section 24
Appearance before taxing authorities.
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
- (1) Any dealer who is entitled or required to attend or appear before any officer appointed under section 3 in connection with any proceedings under this Act, otherwise than when required under section 45 to attend personally for examination on oath or affirmation, may authorize in writing to attend or appear on his behalf, a person being a relative of or a person regularly employed by the dealer, or a legal practitioner or a chartered accountant or a tax practitioner. (2) For the purpose of sub-section (1) any person who -(a) before coming into force of this Act, had been enrolled as a sales tax practitioner/ tax practitioner, or (b) holds a degree in law or commerce or the degree of bachelor of arts with economics as one of his subjects conferred by any Indian university incorporated by any law for the time being in force or by any other university as the State Government may, from time to time by notification, specify; or (c) does not possess any of the qualifications referred to in sub-clause (b) but has held a post, in the Sales/Commercial Tax Department, not below the rank of an assistant sales tax officer/ assistant commercial tax officer for at least ten years and is granted a certificate by the commissioner having regard to his record of service in the department as being a fit and proper person to appear in any proceeding under this Act, shall be entitled to appear as a tax practitioner. (3) Every person referred to in clause (b) or clause (c) of sub-section (2) who is eligible to appear as a tax practitioner in any proceedings under this Act shall get himself enrolled on payment of such fee as may be prescribed. (4) If the commissioner is satisfied that the application for enrollment is in order. he shall issue to the applicai'1t an enrollment certificate in the prescribed form. If the commissioner, after making such enquiry as he deems fit, and after giving the applicant a reasonable opportunity of being heard is not so satisfied, he shall, for reasons to be recorded in writing, reject the application. (5) Notwithstanding anything contained in sub-sections (1) and (2) no person who has held any post in the commercial/sales tax department not below the rank of a commercial tax inspector shall be entitled to represent any dealer in any proceeding under this Act: (i) if he has at any time, passed any order in such proceeding, while he was holding any post in the department: (ii) if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the head quarter of the office of the commercial tax department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post. Provided that nothing in clause (ii) shall apply to such person if the representation is to be made before an officer holding a rank higher than the rank last held by such person. (6) No person who has been dismissed from Government service shall be qualified to represent any dealer under sub-section (1). (7) If any tax practitioner is found guilty of misconduct by the commissioner in connection with any proceeding under this Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) or the Act repealed by this Act, the commissioner may pass any order for awarding him punishment including disqualification from appearing as a tax practitioner in any proceeding under the aforesaid Acts, as he deems fit: Provided that no such order shall be passed unless he is given a reasonable opportunity of being heard. (8) Any tax practitioner whose application for enrollment is rejected under sub-section (4) or who is disqualified under sub-section (7) may within sixty days of the direction relating thereto appeal to the Board. (9) If any advocate or chartered accountant is found guilty of misconduct in connection with any proceeding under this Act or the Act repealed by this Act, the commissioner shall refer the matter to the authority empowered to take disciplinary action against the persons of these profession for taking appropriate action.
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