Section 83 in Arunachal Pradesh Goods Tax Act, 2005
83. Appearance before any authority in proceedings.
(1)Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend -(a)by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or(b)by a legal practitioner or chartered accountant who is not disqualified by or under sub-section (2); or(c)by a goods 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).(2)The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any such authority, any legal practitioner, chartered accountant or goods tax practitioner-(a)who has been removed or dismissed from government service; or(b)who being a goods tax practitioner or chartered accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or(c)who being a legal practitioner is found guilty of such misconduct by the Commissioner.(4)Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled.(5)The decision of the Commissioner 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 decision made against any person under subsection (2) and thereupon such person shall cease to be disqualified.Explanation. - A decision made by the Commissioner under this section may also be the subject of an objection under section 75.
