Section 82(2)(ii) in The Maharashtra Value Added Tax Act, 2002
(ii)who being a legal practitioner, a Chartered Accountant [a Cost Accountant or a Company Secretary] [These words were substituted for the words 'or a Cost Accountant' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 13(2)(b), (w.e.f 1-5-2013).] is found guilty of misconduct in connection with any proceedings under this Act by an authority, empowered to take disciplinary action against the member of the profession to which he belongs, or