Authorization to appear before authorities, Service Tax

[MANDAVILLI RAMAKRISHNA]

who are eligible to attend before service tax authorities on behalf of assessees?

only advocates or B.Com. graduates can attend? if so upto which stage of proceedings and

before which authorities in the status of consultant?

Posts / Replies

[Seetharaman K C]

Please refer to Section 35Q of the Central Excise Act for the persons who can be appointed as Authorised Representatives. Under clause (2) of Section 35Q of the Central Excise Act , 1944 the Central Goverment has the powers to specify the qualifications on acquisition of which a person can be appointed as Authorised Representative. These qualifications are specified in Rule 12 of Central Excise (Appeal) Rules, 2001 which are as reproduced below:

12. Qualifications for authorized representatives.-  For the purposes of clause (c) of sub-section (2) of section 35Q of the Act, an authorized representative shall include a person who has acquired any of the following qualifications namely:- (a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (b) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or (c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or (d) a post-graduate or an Honours degree holder in Commerce or a post-graduate degree or diploma holder in Business Administration from any recognised university; or (e) a person formerly employed in the Department of Customs and Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more of the said departments for not less than ten years in the aggregate. Explanation.- In this rule "recognised University" means any of the Universities specified below, namely:-  I. Indian Universities Any Indian University incorporated under any law for the time being in force in India; II. Rangoon University; III. English and Welsh Universities The Universities of Birmingham, Bristol, Cambridge, Durham, Leeds, Liverpool, London, Manchester, Oxford, Reading, Sheffield and Wales; IV. Scottish Universities The Universities of Aberdeen, Edinburgh, Glasgow and St. Andrews; V. Irish Universities The Universities of Dublin (Trinity College), the Queen's University, Belfast and the National University of Dublin; VI. Pakistan Universities Any Pakistan University incorporated by any law for the time being in force; VII. Bangladesh Universities Any Bangladesh University incorporated by any law for the time being in force.

[Pradeep Khatri]

An employee of the company may also appear before the concerned authorities.

[Seetharaman K C]

This is covered under Section 35Q of the Central Excise Act which is as reproduced below:

Section 35Q. Appearance by authorised representative.- 

(1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.

(2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being—

(a) his relative or regular employee; or

(b) any legal practitioner who is entitled to practice in any civil court in India; or

(c) any person who has acquired such qualifications as the Central Government may prescribe for this purpose.

(3) Notwithstanding anything contained in this section, no person who was a member of the Indian Customs and Central Excise Service -Group A and has retired or resigned from such Service after having served for not less than three years in any capacity in that Service, shall be entitled to appear as an authorised representative in any proceedings before a Central Excise Officer for a period of two years from the date of his retirement or resignation, as the case may be.

(4) No person,—

(a) who has been dismissed or removed from Government service; or

(b) who is convicted of an offence connected with any proceeding under this Act, the Customs Act, 1962 (52 of 1962) or the Gold (Control) Act, 1968 (45 of 1968); or

(c) who has become an insolvent, shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the Commissioner of Central Excise or the competent authority under the Customs Act, 1962 or the Gold (Control) Act, 1968, as the case may be, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).

(5) If any person,—

(a) who is a legal practitioner, is found guilty of misconduct in his professional capacity by any authority entitled to institute proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before a Central Excise Officer or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner;

(b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1).

(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely:—

(a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;

(b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and

(c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.

[MANDAVILLI RAMAKRISHNA]

can B.Com. course completed persons can attend? or only B.Com., Hons completed has to appear? 

Many universities are offering only B.Com., which is for 3 years. this is not Hons. degree.