Appearance before any authority in proceedings

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.... in this behalf, being a relative or a person regularly employed by him; or (b) by a legal practitioner or chartered accountant or 1[cost accountant] 2[or company secretary] who is not disqualified by or under sub-section (2) of this section ; or (c) by a Value Added Tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain i....

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....ner. (3) Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled. (4) The decision 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. (5) The Commissioner may, at any time, suo motu or on an ....