What is authorised for Appearance before any authority in proceedings Section 82 of DVAT Act 2004
Rule 64, Form 49
(1) Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend
(a) by a person 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 cost
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 is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2) of this section.
(2) The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any such authority, any legal practitioner, chartered accountant, cost accountant, company secretary or Value Added Tax practitioner-
(a) who has been dismissed from government service; or
(b) who, being a legal practitioner or chartered accountant, or cost accountant or company secretary is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; 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 making thereof or when an appeal is preferred, until the appeal is decided.
(5) The Commissioner may, at any time, suo moto or on an application made to him in this behalf, revoke any decision made against any person under sub-section
(2) of this section and thereupon such person shall cease to be disqualified.
Explanation.- A decision made by the Commissioner under this section may also be the subject of an objection under section 74 of this Act.
DELHI VALUE ADDED TAX ACT 2004
Section 81 : Appeal to High Court
Section 82 : Appearance before any authority in proceedings
Section 83 : Bar of suits in civil courts
Section 84 : Determination of specific questions
Section 85 : Ruling on general questions
Section 87 : Automatic mitigation and increase of penalties
Section 88 : Relationship to assessment and impact on criminal penalties
Section 89 : Offences and criminal penalties
Section 90 : Offences by companies, etc
Section 91 : Cognizance of offences
Section 92 : Investigation of offences
Section 93 : Compounding of offences
Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
Section 95 : Dealer to declare the name of manager of business, Permanent Account Number and IEC Importer Exporter Code
Section 96 : Service of notice when family is disrupted or firm is dissolved
Section 97 : Service of notice in the case of discontinued business
Section 98 : Returns, etc. to be confidential
Section 99 : Publication and disclosure of information in respect of dealers and other persons in public interest
Section 100 : Power to collect statistics
Section 101 : Setting up of check-posts and barriers
Section 102 : Power to make rules
Section 103 : Power to amend Schedules
Section 104 : Power to remove difficulties
Section 105 : Application to sales and purchases
Section 106 : Repeal and savings