amount.

(1) Any person who js entitled or required to appear before an officer appointed under this Act, or ·the 'Appellate Authority or the Appellate Tribunal inconnection 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; subject to the . other provisi@ns,of this section, appear by an 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. - beendebarred from pr?ticipg betore any 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 ofthe Board who, during his service unou- the , G.q?ernme:qt., had wQTke.d in a pqst not ?ow tl\e ,_,, rank than tbat,of a Group-B G.azett?41?ffi.?r for a period of not le? th@n two years: Financial administrative ·power_ State President. Interest on refund of amount paid for admission of appeal. Appearance by authorised represen..., 119 provided' that 'sttlb' officer, .?. nof .be entitled: w· appear before any proeeedingsundef tJns·Actfotla'period ofont 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?oner qiibe]wf of the concerned registered persorl': ' · ·· ? .. '' (3)',:No'l)erson,- r:w (a},???i? .. J.? ?' . ' (b) whois convictedof an offence connected with any proceedingscundedlusAct, the)Central Goods atld .. Services Tax A.¢,tb.d:lntegratedGood&and Services 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 dealliig with ··the imposition-of taxes on sale ofg()()()s or supply of .. goods or seryj? ,9r ppμt; or · - " ......._ ·_ . • f ,,, . ?· .4'l A. >.f.J, ·' I , .... ( c) who is found guilty of miscOJ¥l\l!rtP}'.the prescribed ·"' . aμthority; ' ·, ,; . . . (cl} ?JiohaJ??juned.?an?e?t, shall be cpi:Mfied tb r??r?ent any ?rson under sub: ?on (1)-.-.,,,. ' .·.., ?, ? ,, •(i) for all timesin case of persoas refmdd to in ,dauses{ah(b)and(c); and•<) ii (ii) for .the peritill durlrig which' the insolvency continues in the case of a perscn referred to in clause {d). (4) Any penon,•who has been disqualified underthe provisio? o'hhe Central Goodsand ServicesTax Act or the Goods and Services Tax Act of any other State or tbddaion T? Goods and Services Tax Act shallbe deemed tobe disqualified under this Act.