The Orissa Value Added Tax Act, 2004
CHAPTER XII: MISCELLANEOUS

91. Appearance before any authority in proceedings.

(1) Any person, who is entitled or required to appear before any authority in connection with any proceeding under this Act, may attend –

(a) by a person authorised by him in writing, being a relative or a person regularly employed by him ; or

(b) by a legal practitioner or chartered Accountant or a cost Accountant who is not disqualified by or under sub-section (2); or

(c) by a tax practitioner who possesses the prescribed qualification and is enrolled by the Commissioner for the purpose and who is not disqualified by or under sub-section (2).

(2) The Commissioner may, by order in writing, for reasons to be recorded therein, disqualify for such period as may be stated in the order from attending before any such authority, any tax practitioner, legal practitioner, chartered Accountant or cost Accountant -

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

(b) who, being a legal practitioner or chartered Accountant or cost Accountant, is found guilty of misconduct in connection with any proceeding under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or

(3) No order of disqualification under sub-section (2) shall be made in respect of any particular person, unless he has been given a reasonable opportunity of being heard.

(4) Any person against whom an order of disqualification is made under subsection (2) may, within one month of the date of communication of such order, appeal to the Government to have the order cancelled.

(5) The order 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.

(6) The Commissioner may, at any time, suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.