Section 82(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any such authority under this Regulation, any legal practitioner, chartered accountant, cost accountant or company secretary or Value Added Tax practitioner-(a)who has been dismissed from Government service; or(b)who, being a legal practitioner or chartered accountant, cost accountant or company secretary is found guilty of misconduct in connection with any proceedings under this Regulation by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or(c)who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner.
