Section 21 in Himachal Pradesh General Sales Tax Act, 1968
21. Assessee permitted to attend through authorised agent etc.
- [(1) Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceedings under this Act, except when required may attend in person, may attend through a person authorised by him in writing in this behalf, in the prescribed manner, being a relative or a regular and whole time employee of such assessee or dealer or an Advocate or a sales tax practitioner.] [Sub-section (1) of section 21 Substituted vide Act No. 2 of 1995 (Sec. 7).](2)In this section [a sales practitioner means] [Substituted for the words 'an income tax practitioner, means' vide Act No. 2 of 1995 (Sec. 7).] any person, who before the commencement of this Act attended before any assessing or other sales tax authorities in connection with any proceedings under the Punjab General Sales Tax Act, 1948, or the East Punjab General Sales Tax Act, 1948 as in force in Himachal Pradesh on behalf of any assessee, otherwise than in the capacity of an employee or relative of that assessee, or [a Chartered Accountant] [Substituted for the words ,who has passed any accountancy examination recognised in this behalf' by the Central Board of Revenue, vide Act No. 2 of 1995 (Sec. 7).] or holds a degree in Commerce. Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force, Rangoon University, English and Welsh Universities [and includes a retired Gazetted Officer of the Himachal Pradesh Excise and Taxation Department who has an experience of working as assessing authority, appellate authority or revisional authority under this Act for a minimum period of five years, in one or more of the aforesaid capacities; provided a period of one year has elapsed since the date of his retirement from Government service] [Added vide Act No. 32 of 1978 (Sec. 4). w.e.f. 13.10.1978.](3)No person, who has been dismissed from Government service, shall be qualified to represent any dealer under sub-section (1).(4)[ Every sales tax practitioner, other than an Advocate, and every other person who is entitled to appear before any authority under sub-section (1) in any proceedings under this Act, shall get himself enrolled as such with the Commissioner on payment of such fee as may be prescribed.(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).]
