(2)The Commissioner may, by order in writing, for reasons to be recorded therein, disqualify for such period as may be stated in the order from attending before any such authority, any tax practitioner, legal practitioner, chartered Accountant or cost Accountant-(a)Who has been removed or dismissed from Government service, or(b)Who, being a legal practitioner or chartered Account or cost Accountant, is found guilty of misconduct is connection with any proceeding 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 tax practitioner enrolled by the Commissioner, is found guilty of any misconduct.
