Section 97(4) in Kerala Value Added Tax Rules, 2005
(4)If any Sales tax Practitioner is found guilty of misconduct in connection with any Sales Tax Proceedings by the Deputy Commissioner of Sales tax, having jurisdiction or by the Sales Tax Appellate Tribunal, the Deputy Commissioner of Sales tax or Sales tax Appellate Tribunal may direct that he shall be thence forward disqualified to represent any person under Section 86 of the Act;Provided that:-(a)no such direction shall be made in respect of any Sales tax Practitioner unless he is given a reasonable opportunity of being heard;(b)any Sales tax Practitioner against whom such direction is made by the Deputy Commissioner of Sales tax, may within one month of the receipt of the orders containing such direction, appeal to the Commissioner to have the directions cancelled;(c)any Sales tax Practitioner against whom such a direction is made by the Sales tax Appellate Tribunal, may, within one month of the receipt of the orders containing such direction, appeal to the High Court to have the direction cancelled.
