Section 48(2) in The Maharashtra Tax on Luxuries Act, 1987
(2)The [Joint Commissioner] [These words were substituted for the words 'Deputy Commissioner' by Maharashtra 32 of 2006, Section 26(a).] may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, Cost Accountant or tax practitioner-(i)who has been removed or dismissed from Government service, or(ii)who being a legal practitioner, Chartered Accountant or Cost Accountant 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(iii)who being a tax practitioner is found guilty of such misconduct by the Commissioner.
