Section 48 in The Maharashtra Tax on Luxuries Act, 1987
48. Appearance before any authority in proceedings.
- Any person, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend-(a)by a relative or a person regularly employed by him, or(b)by legal practitioner, Chartered Accountant or Cost Accountant, who is not disqualified by or under sub-section (2), or(c)by a tax practitioner who possesses the prescribed qualifications and is entered in the list which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).If such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant or tax practitioner is authorized by such person in the prescribed form, such authorisation may include the authority to act on behalf of such person in such proceedings.(2)The [Joint Commissioner] [These words were substituted for the words 'Deputy Commissioner' by Maharashtra 32 of 2006, Section 26(a).] 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 tax practitioner-(i)who has been removed or dismissed from Government service, or(ii)who being a legal practitioner, 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 member of the profession to which he belongs, or(iii)who being a tax practitioner is found guilty of such misconduct by the Commissioner.(3)No order of disqualification shall be made in respect of any particular person unless he is given a reasonable opportunity of being heard.(4)Any person against whom any order of disqualification is made under this section may within one month of the date of communication of such order appeal to the Commissioner to have order cancelled.(5)The order of the [Joint Commissioner] [These words were substituted for the words 'Deputy Commissioner,' by Maharashtra 32 of 2006, Section 26(b).] shall not take effect until one month of the making thereof or when an appeal is preferred until the appeal is decided.(6)The Commissioner may, at any time suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.
