Section 82(2) in The Maharashtra Value Added Tax Act, 2002
(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 [Company Secretary] [These words were inserted by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(2)(a), (w.e.f. 1-5-2013).] or sales tax practitioner, -(i)who has been removed or dismissed from Government service, or(ii)who being a legal practitioner, a Chartered Accountant [a Cost Accountant or a Company Secretary] [These words were substituted for the words 'or a Cost Accountant' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(2)(b), (w.e.f 1-5-2013).] 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 sales tax practitioner, is found guilty of such misconduct by the Commissioner.
