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64. Action against persons entitled to appear before the Tax Authority

(1) If any person, who is a Chartered Accountant or a Legal Practitioner, is found guilty of misconduct in his professional capacity by the authority competent to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before any Tax Authority as it has in relation to his right

(2) Where a Tax Practitioner is found guilty of misconduct by the Commissioner in connection with any proceedings, he shall stand disqualified to represent a dealer or person under rule 63 but no such order or direction shall be made unless an enquiry is conducted under rule 65.

(3) In pursuance of an order passed under sub-rule (2), the name of the holder of the enrolment certificate shall be removed by the Commissioner from the register in Form VAT-54 maintained by him under rule 63 and this fact shall be communicated by him to the Tax Practitioner concerned and also to all the Tax Authorities.