Section 21(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)If any sales tax practitioner or any other person who represents any assessee or dealer, is found guilty of misconduct, in any proceedings before any authority under this Act, by the Commissioner, the Commissioner may by order direct that he shall be disqualified to represent any assessee or dealer under sub-section (1):Provided that no such order shall be made in respect of any such sales tax practitioner or other person unless he is given a reasonable opportunity of being heard.] [Sub-sections (4) and (5) Substituted vide Act No. 2 of 1995 (Sec. 7).]
