TMI BlogAppearance before any authority in proceedingsX X X X Extracts X X X X X X X X Extracts X X X X ..... authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or (b) by a legal practitioner or chartered accountant or 1 [ cost accountant ] 2 [ or company secretary ] who is not disqualified by or under sub-section (2) of this section ; or (c) by a Value Added Tax practitioner who possesses the prescribed qualifications and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elongs; or (c) who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner. (3) Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled. (4) The decision of the Commissioner shall not take effect until one month of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /61, Dated 15.06.2012 , before it was read as:- chartered accountant 4. Substituted vide Notification No.F.14(6)/LA-2012/cons2law/61, Dated 15.06.2012 , before it was read as:- cost accountant - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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