Section 111(2) in Meghalaya 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, or sale tax practitioner:-(i)Who has been removed or dismissed from Government service or.(ii)Who being a sales tax practitioner, legal practitioner or a Chartered Accountant is found guilty of misconduct in connection with any proceedings under this Act by the Commissioner or by an authority, if any, empowered to take disciplinary action against the member of the profession to which he belongs.
