82. Appearance before any authority in proceedings.

{
    "act_title": "The Delhi Value Added Tax Act, 2004",
    "act_slug": "the-delhi-value-added-tax-act-2004",
    "section_label": "Section",
    "section": {
        "number": "82",
        "title": "82. 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 [or cost accountant] [or company secretary] who is not disqualified by or under sub-section (2) of this section; or\n(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.\n(a) who has been dismissed from government service; or\n(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\n(c) who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 76
    },
    "prev_section": "80",
    "next_section": "83"
}