Download Jammu & Kashmir VAT FORM VAT-77 Authorisation to attend proceedings on behalf of dealer under Section 84(1) of the Jammu and Kashmir Value Added Tax Act, 2005
As per J&K VAT Rule 87(2) Meaning of authorized representative:-
1) For the purpose of Section 84 and other provisions of the Act and the rules “Authorized representative” means:-
a)A member of the assessee’s family or a person in the regular employment of the assessee; or
b) A legal practitioner who is entitled to practice in any civil Court of India; or
c) A Commerce or Law Graduate registered as SalesTax practitioner by the Commissioner; or
d) A Chartered Accountant or Cost and Works Accountant; or
e) An employee of the erstwhile Sales Tax Department or the Commercial Taxes Department who has retired and has held a post not lower than an Excise and Taxation Officer (of the erstwhile Sales Tax Deptt. ) or a Commercial Taxes officer for not less than three years. However in respect of this sub-rule the retired officer shall be entitled to act as an authorized representative only after two year of his date of retirement.
(2) Authorisation for attending as authorized representative as specified in Section 84(1) shall be in Form VAT-77 and a certificate of an enrolment shall be issued by the Commissioner in Form VAT-78.
(3) A list of authorized representatives in terms of Section 84( c) shall be maintained in the office of the Commissioner in Form VAT-79.
(4) If an authorized representative is found guilty of misconduct in connection with any proceedings under the Act by the Commissioner, the Commissioner may direct that such person shall henceforth be disqualified to act as an authorized representative.
(5) The order under sub-rule(4) above shall be subject to the following conditions:
(i) No such order shall be made unless the affected person has been given a reasonable opportunity of being heard.
(ii) The affected person may within one month of the service of the order appeal to the Government to have the order quashed; and
(iii) No such order shall take effect till the expiry of one month from the date of service thereof or in case the appeal has been preferred and the Government issues an interim order staying the order of disqualification till the date up to which stay is granted whichever is later.