Vidhi Codex

section 97

Appearance before any authority in proceedings

The Maharashtra Sales Tax Act, 1979
Tax1979106 sections6 chapters
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Chapter IX MISCELLANEOUS

Statutory text
  1. (1) Any person, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend—
    • (a) by a relative or a person regularly employed by him, or
    • (b) by a legal practitioner, a Chartered Accountant or a 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), if such relative, or person employed, legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner is authorised by such person in the prescribed form, and such authorisation may include authority to act on behalf of such person in such proceedings.
  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,—
    • (i) who has been removed or dismissed from Government service, or
    • (ii) who, being a legal practitioner, Chartered Accountant or Cost Accountant, is found guilty of misconduct in an authority empowered to take disciplinary action against the members of the profession to which he belongs, or
    • (iii) who, being a sales tax practitioner is found guilty of misconduct in connection with any proceedings under this Act by the Commissioner.
  3. (3) No order of disqualification shall be made in respect of any particular person, unless he is given a reasonable opportunity of being heard.
  4. (4) The order of the Commissioner shall not take effect until the expiry of one month of the making thereof or when an appeal is preferred, until the appeal is decided.
  5. (5) Any person against whom any order of disqualification is made under this section may within one month of the date of communication of such order appeal to the Tribunal to have the order cancelled.
  6. (6) The Commissioner may at any time suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.

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