83. Appearance before any authority in proceedings.

{
    "act_title": "Arunachal Pradesh Goods Tax Act, 2005",
    "act_slug": "arunachal-pradesh-goods-tax-act-2005",
    "section_label": "Section",
    "section": {
        "number": "83",
        "title": "83. Appearance before any authority in proceedings.",
        "chapter": null,
        "content": "(a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or\n(b) by a legal practitioner or chartered accountant who is not disqualified by or under sub-section (2); or\n(c) by a goods 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).\n(a) who has been removed or dismissed from government service; or\n(b) who being a goods tax practitioner or chartered accountant 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\n(c) who being a legal practitioner is found guilty of such misconduct by the Commissioner.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 79
    },
    "prev_section": "82",
    "next_section": "84"
}