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| R.74 Proceedings in case of misconduct U.P. VAT RULES | |
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R.74 Proceedings in case of misconduct-
(1) Where a representative of a dealer, a munshi or clerk of a lawyer or, owner or person in-charge of a vehicle, representative of a transporter, driver of a vehicle and person representing a driver is found guilty of misconduct in connection with any proceedings under the Act or these rules by the Commissioner or any other officer authorized by him in this behalf, the Commissioner or such other officer may direct that he shall not be entitled to represent a dealer or such other person under these rules:
Provided that –
(a) no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard;
(b) any person against whom such direction is made may, within thirty days of the making of the direction, appeal to the Commissioner, to have the direction cancelled; and
(c) no such direction shall take effect until the expiry of thirty days from the making thereof, or where an appeal is preferred, until the disposal of the appeal.
(2) Where the Commissioner is satisfied that a lawyer or accountant is guilty of misconduct in connection with any proceeding under the Act or these Rules, he shall forward the relevant papers and document for necessary action to the authority empowered to take disciplinary action against the members of the profession to which he belongs.
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