section 36
Proprietors permitted to attend through authorized person
The Haryana Tax on Luxuries Act, 2007Tax200742 sections3 chapters
Chapter VI MISCELLANEOUS
Statutory text
- (1) Any proprietor, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a whole time employee of the proprietor or an advocate or a tax consultant; not being disqualified by sub-section
- (3) or sub-section (4). (2)
- (i) any person, who before the 10th day of May, 1953, appeared before any assessing or other authority in connection with any proceedings under the Punjab General Sales Tax Act, 1941 or the Punjab General Sales Tax Act, 1955, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or
- (ii) a retired Gazetted Officer of the Haryana Excise and Taxation Department who has worked as an taxing authority or an appellate authority under the Haryana General Sales Tax Act, 1973 (Act 20 of 1973), or Haryana Value Added Tax Act, 2003 (Act 6 of 2003), for a period of not less than one, of the aforesaid capacities after a period of not less than two years has passed since the date of his retirement; or
- (iii) any person who has passed any accountancy examination recognized by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force.
- (3) No person, who has been dismissed from Government service, shall be qualified to represent any proprietor under sub-section (1).
- (4) If any practitioner or other person, who represents a proprietor is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may direct that he shall be disqualified to represent a proprietor under sub-section (1): Provided that no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard.
- (5) Any person against whom any direction is made under sub-section (4), may appeal to the State Government against such direction within a period of sixty days of its communication to him.
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