Misconduct Proceedings cannot be initiated against Advocates, CAs, CMAs under VAT Act

Pravin Natvarlal Modh Vs State of Gujarat (Gujarat High Court) In the instant case the petitioner is holding a certificate as a sale tax practitioner from the year 1977. In 1983 he enrolled as a an advocate under the state bar council of Gujarat. The VAT authorities initiated misconduct proceedings under section 81 of the Gujarat VAT Act against the petitioner by alleging that the petitioner had connived with the dealers in the questionable transactions. As per section 81 of VAT act, a person is entitled to appear before the authority may be sale tax practitioner, authorized in writing to appe...