Section 82 in Daman and Diu Value Added Tax Regulation, 2005
82. 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 Regulation, 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 or a cost accountant or companies secretary who is not disqualified by or under sub-section (2) of this section; or(c)by a Value Added 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).Explanation. - For the purposes of this section,-(a)"chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(b)"company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(c)"cost accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;(d)"legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.(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.(3)No order of disqualification shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard.(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 sub-section (2) and thereupon such person shall cease to be disqualified.
