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CHAPTER X
PROCEEDINGS
81. Appearance before any authority in proceedings.
(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 Accountant who is not disqualified by or under sub-section (2) ; or (c) by a sales 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).
(2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner- (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 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 sales tax practitioner is found guilty of such misconduct by the Commissioner.
(3) No order of disqualification 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 this section may, within one month of the date of communication of such order, appeal to the State Government and the State Government may pass such order in appeal as it may think fit.
(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.
82. Power of Commissioner and other authorities to take evidence on oath, etc.
(1) The Commissioner or any person appointed under subsection (2) of section 16 to assist him shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure. 1908, when trying a suit, in respect of the following matters, namely, - Appearance before any authority in proceedings. Power of Commissioner and other authorities to take evidence on oath, etc. 5 of 1908.
(a) enforcing the attendance of any person and examining him on oath or affirmation; and (b) compelling the production of accounts and documents; and (c) issuing commissions for the examination of witnesses.
(2) Any proceeding under this Act before the Commissioner or any person appointed under sub- section (2) of section 16 to assist him shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860.
(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit, any books of account or other documents produced before it in any proceedings under this Act: Provided that a person appointed under sub-section (2) of section 16 to assist the Commissioner shall not impound any books of account or other documents without recording his reasons for doing so and retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Commissioner therefore.
83. Change of an incumbent of an office.
Whenever in respect of any proceeding under this Act, the Commissioner or any person appointed under sub-section (2) of section 16 to assist him, ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor: Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he shall be reheard.
84. Extension of period of limitation in certain cases.
An appellate authority may admit any appeal or permit the filling of a memorandum of cross objections under section 73 and the Tribunal may admit an application under section 75 or under section 78 after the period of limitation laid down in the said sections, if the appellant or the applicant satisfies the appellate authority or the Tribunal, as the case may be, that he had sufficient cause for not preferring the appeal or filing a memorandum of cross objections or making the application, within such period. XLV of 1908. Change of an incumbent of an office. Extension of period of limitation in certain cases.
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