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54. Appearance before Taxation Authorities

(1) An accountant may appear on behalf of any person before the Tribunal or any authority appointed under section 10 provided he is a Chartered Accountant under the Chartered Accountants Act, 1949 (Act XXXVIII of 1949).

(2) A Company Secretary may appear on behalf of any person before the Tribunal or any authority appointed under section 10 provided he is a Company Secretary under the Company Secretaries Act, 1980 (Act 56 of 1980).

(3) A sales tax practitioner representing any person before the Tribunal or any authority appointed under section 10 shall be –

(a) a person who possesses a graduate degree in Commerce or Economics conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved by the State Government or who possesses such other qualification as may be recognized by the State Government in this behalf.

(b) a former gazetted employee of the State Government with a minimum of ten years of service in the Commercial Taxes Department.

(4) No sales tax practitioner shall be entitled to appear on behalf of any person before any authority appointed under section 10 unless his name stands enrolled in that behalf in a register in Form VR-X maintained by the Commissioner.

(5) An application for enrolment for the purpose of sub-rule (4) shall be made in Form A-X to the Commissioner.

(6) On receipt of an application under sub-rule (4) the Commissioner shall, if he is satisfied about the bona fide and antecedents of the application register his name as an enrolled sales tax practitioner and shall grant to the applicant a certificate to that effect.

(7) If any person specified in sub-rule (3) is found by the Commissioner to have been guilty of misconduct in any proceeding before any authority appointed under section 10 the Commissioner may, by an order in writing, direct that such person shall be debarred from appearing before the Tribunal or any authority appointed under section 10 and make necessary endorsements in the register in Form VR-X, wherever necessary:

Provided that—

(a) no such order shall be passed by the Commissioner, without giving the person concerned a reasonable opportunity of being heard;

(b) the person concerned may, within one month of the passing of the order by the Commissioner, appeal to the Tribunal against such order; and

(c) the Commissioner shall modify the register in Form VR-X if the Tribunal sets aside the order passed by the Commissioner.

(8) The particular contained in register in Form VR-X may from time to time, be amended by the Commissioner, if and when necessary.

(9) An authorization to a sales tax practitioner for appearing on behalf of any person before any authority appointed under section 10 shall be in Form C-VII. Such authorization shall be valid only in respect of the proceeding for which or in the course of which it has been given.