https://www.taxtmi.com/article/detailed?id=1960 Senior retired tax officers commonly act as consultants who represent clients in personal hearings before quasi judicial authorities; section 35Q of the Central Excise Act contains no prohibition on such appearances, whereas Bar Council Rule 7 bars retired officers enrolled as advocates from practising before authorities presided by officers equivalent to or lower than their last post. The article proposes inserting a similar restraint into section 35Q and the corresponding customs provision (section 146A) to address conflicts of interest and preserve the appearance of impartiality. en-us Tue, 04 Dec 2012 11:11:47 +0530 Tue, 04 Dec 2012 11:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1960 Senior retired tax officers commonly act as consultants who represent clients in personal hearings before quasi judicial authorities; section 35Q of the Central Excise Act contains no prohibition on such appearances, whereas Bar Council Rule 7 bars retired officers enrolled as advocates from practising before authorities presided by officers equivalent to or lower than their last post. The article proposes inserting a similar restraint into section 35Q and the corresponding customs provision (section 146A) to address conflicts of interest and preserve the appearance of impartiality. Articles Other Topics Tue, 04 Dec 2012 11:11:47 +0530 https://www.taxtmi.com/article/detailed?id=1960