Section 116: Disqualification for misconduct of an authorised representative

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

Chapter XIV Transitional Provisions

Where this provision sits

Act	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section	116
Marginal note	Disqualification for misconduct of an authorised representative
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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