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TMI Blog2016 (5) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... e empowered to take disciplinary action against the petitioner and not the Commissioner, inasmuch as, the petitioner no longer continues to be a sales tax practitioner as envisaged under clause (c) of sub-section (1) of section 81 of the GVAT Act. Held that:- Issue Notice returnable on 9th June, 2016. By way of ad-interim relief, the respondent is restrained from proceeding further pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner, provided the contingencies enumerated thereunder are satisfied. It was submitted that the petitioner initially was registered as a sales tax practitioner on 2nd July, 1977. However, thereafter, he had acquired the degree of LL.B. and was enrolled with the Bar Council of Gujarat on 10th August, 1983. It was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was submitted that therefore, it is the Bar Council of Gujarat which would be empowered to take disciplinary action against the petitioner and not the Commissioner, inasmuch as, the petitioner no longer continues to be a sales tax practitioner as envisaged under clause (c) of sub-section (1) of section 81 of the GVAT Act. It was submitted that therefore, the impugned notice issued by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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