CHAPTER X- Miscellaneous 60. Appearance before any authority in proceedingsDelhi Sales Tax, 1975

Delhi Sales Tax, 1975

CHAPTER X- Miscellaneous 60. Appearance before any authority in proceedings

(1) Any person, who is entitled or require to attend before any authority in connection with any proceedings under this Act, may attend, –

(a) by a person authorised by him inwriting in his behalf, being a relative of a person regularly employed by him; or

(b) by the legal practitioner or chartered accountant who is not disqualified by or under sub-section(2); or

(c) by a sales tax practitioner who possesses the prescribed qualifications and is entered in the list, which the commissioner shall maintain in that behalf, who is not disqualified by or under sub-section (2).

(2) The commissioner 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 or sales tax practitioner;

(i) who has been dismissed from Government service; or

(ii) who being a legal practitioner or chartered accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take dusciplinary action against the members of the profession to which he belongs; or

(iii) who being a legal practitioner is found guilty of such misconduct by the Commissioner.

(3) No order of disqualification shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard.

(4) Any person against whom any order of disqualification is made under this section may, within one month of the date of communication of such order, appeal to the 1[Lieutenant Governer] to have the order cancelled.

(5) The order of the Commissioner shall not take effect until one month of the making thereof or when an appeal is preferred, until the appeal is decided.

(6) The commissioner may at any time suo moto or on application made to him in this behalf, revoke any order made against any person under sub-section (2) and there uponsuch person shall cease to be disqualified.

1. Inserted vide Delhi Sales Tax (Second Amendment) Act, 2000, dt. 19.2.2001 w.e.f. 19.2.2001

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Delhi Sales Tax, 1975

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