Section 31 in The M.P. Vanijyik Kar Adhiniyam, 1994
31. Appearance before taxing authorities.
(1)Any dealer who is entitled or required to attend or appears before any officer appointed under Section 3 in connection with any proceedings under this Act, otherwise than when required under Section 55 to attend personally for examination on oath or affirmation, may attend or appear by a person authorised by him in writing in this behalf being a relative of or a person regularly employed by, the dealer or a legal practitioner or a chartered accountant or a tax practitioner.(2)For the purposes of sub-section (1) any person who-(a)before coming into force of this Act, had been enrolled as a Sales Tax Practitioner under the Act repealed by this Act; or(b)holds a degree in law or commerce or the degree of Bachelor of Arts with Economics as one of his subject conferred by any Indian university incorporated by any law for the time being in force or by any other university as the State Government may, from time to time by notification, specify; or(c)does not possess any of the qualifications referred to in sub-clause (b) but has held a post in the Commercial Tax Department not below the rank of an Assistant Sales Tax Officer/Assistant Commercial Tax Officer for at least ten years and is granted a certificate by the Commissioner having regard to his record of service in the department as being a fit and proper person to appear in any proceeding under this Act, shall be entitled to appear as a Tax Practitioner.(3)Every tax practitioner and every person who is entitled to appear as a tax practitioner in any proceedings under this Act, shall within such time as may be prescribed get himself enrolled as such on payment of such fee as may be prescribed.(4)If the Commissioner is satisfied that the application for enrollment is in order, he shall enroll the applicant and grant him a certificate of enrollment in the prescribed form. If the Commissioner, after making such enquiry as he deems fit, and after giving the applicant a reasonable opportunity of being heard is not so satisfied, he shall, for reasons to be recorded in writing, reject the application.(5)Notwithstanding anything contained in sub-sections (1) and (2) no person who has held any post in the Sales Tax/Commercial Tax Department not below the rank of a Sales Tax/Commercial Tax Inspector shall be entitled to represent any dealer in any proceeding under this Act:(i)if he has at any time, passed any order in such proceeding, while he was holding any post in the department;(ii)if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the headquarter of the office of the Sales Tax/Commercial Tax Department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post:Provided that nothing in clause (ii) shall apply if the representation is to be made before an officer holding a rank higher than the rank last held by such person.(6)No person who has been dismissed from Government service shall be qualified to represent any dealer under sub-section (1).(7)If any legal practitioner or a chartered accountant is found guilty of misconduct in connection with any proceedings under this Act or the Central Sales lax Act, 1956 (No. 74 of 1956) or the Act repealed by this Act by the authority empowered to take disciplinary action against members of the profession to which he belongs or if any other person is found guilty of such misconduct by the Commissioner, the Commissioner may direct that he shall be thence forward disqualified to represent a dealer under sub-section (1) :Provided that no such person shall be disqualified unless he is given a reasonable opportunity of being heard.(8)Any person whose application for enrollment is rejected under sub-section (4) or who is disqualified under sub-section (7) may within sixty days of the direction relating thereto, appeal to the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] to have the direction cancelled.
