Section 81(2) in The Gujarat Value Added Tax Act, 2003
(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-(a)Who has been removed or dismissed from Government service ; or(b)Who being a legal practitioner or Chartered Accountant or Cost Accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or(c)Who being a sales tax practitioner is found guilty of such misconduct by the Commissioner.
