65. Action against persons entitled to appear before the Sales Tax Authorities.
(1)If any person, who is a Chartered Accountant or a Legal Practitioner, is found guilty or misconduct in his professional capacity by the authority competent to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before any Sales Tax Authority as it has in relation to his right to practice as a Chartered Accountant or a Legal Practitioner, as the case may be.(2)Where any person who is a Sales Tax Practitioner and is found guilty of misconduct in connection with any sales tax proceeding by the Commissioner, he shall stand disqualified to represent a dealer under rule 62.(3)An order or direction given under sub-rule (2), shall be subject to the following conditions, namely:-(a)no such order or direction shall be made in respect of any person unless an enquiry is conducted under rule 66;(b)any person against whom any such order or direction is made, may, within one month of the making of the order or direction, appeal to the Tax' Board;(4)In pursuance of an order passed under sub-rule (2), the name of the holder of the enrollment certificate shall be removed by the Commissioner from the register maintained by him under rule 64 and this fact shall be communicated by him to the Sales Tax Practitioner concerned and also to all the Sales Tax Authorities.
