Section 82(1)(b) in The Maharashtra Value Added Tax Act, 2002
(b)by a legal practitioner, Chartered Accountant [Cost Accountant or Company Secretary] [These words were substituted for the words 'or Cost Accountant' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(1)(a), (w.e.f. 1-5-2013).] who is not disqualified by or under sub-section (2) or