Section 54(7) in Bihar Value Added Tax Rules, 2005
(7)If any person specified in sub-rule (3) is found by the Commissioner to have been guilty of misconduct in any proceeding before any authority appointed under section 10 the Commissioner may, by an order in writing, direct that such person shall be debarred from appearing before the Tribunal or any authority appointed under section 10 and make necessary endorsements in the register in Form VR-X, wherever necessary:Provided that-(a)no such order shall be passed by the Commissioner, without giving the person concerned a reasonable opportunity of being heard;(b)the person concerned may, within one month of the passing of the order by the Commissioner, appeal to the Tribunal against such order; and(c)the Commissioner shall modify the register in Form VR-X if the Tribunal sets aside the order passed by the Commissioner.
