(1) The Chartered Accountant referred to in section 4 and in clause(c) of section 86 shall be a Chartered Accountant as defined in Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949).

(2) The Cost Accountant referred in section 42 and in clause (c) of section 86 shall be a Cost Accountant as defined in Cost and Works Accountants Act, 1959 (Central Act 23 of 1959).

(3) A person shall not be eligible to appear as a Sales Tax Practitioner under clause (d) of Section 86 of the Act unless his name has been included in the list in Form No 28 A in the manner provided in sub-rule (4) and unless he is a person.-

(a) who has passed the accountancy examination recognized by the (Central Board of Direct Taxes) under rule 50 of the Income Tax Rules 1962, for the purpose of clause (v) of subsection (2) of section 288 of the Income Tax Act, 1961 (Central Act 4 of 1961,) ; or

(b) who has acquired such educational qualifications as are prescribed by the Central Board of Direct Taxes in rule 51 of the Income Tax Rules, 1962, for the purpose of clause (VI) of sub-section (2) of section 288 of the Income-tax Act, 1961 (Central Act 43 of 1961) ; or

(c) who has enrolled as sales tax practitioner under sub-rule (2) of Rule 60 of the Kerala General Sales Tax Rules, 1963; or

(d) who:-

(i) has retired from the State Goods and Services Tax Department, Kerala and a period of two years has elapsed since his retirement; and

(ii) during his service under the Government, had worked in a post not lower in rank than that of an assessing authority for a period of not less than three years:

Provided that no person shall be disqualified for appearance before the Commissioner of State Tax or the Appellate Tribunal merely on the ground that two years have not elapsed since his retirement;

(e) who has passed the Post Graduate Diploma in Sales Taxation or Diploma in Sales Taxation awarded by Gulati Institute of Finance and Taxation renamed by the Government of Kerala vide G. O. (Ms.) No. 31/09/TD dated 25-2-2009.

Provided that the candidates who have passed Diploma in Sales Taxation for Sales Tax Practitioners (Diploma) must fulfil the following conditions,

(i) must attend five days intensive training programme organized by Gulati Institute of Finance and Taxation with a pass in the examination for the Diploma in Sales Tax holders in the areas of Sales Tax/VAT/GST;

(ii) must be the holder of the photo identity cards issued by Gulati Institute of Finance and Taxation which is issued to the said certificate holders (Diploma) as Sales Tax Practitioners;

(iii) must successfully attend two days training programme conducted by Gulati Institute of Finance and Taxation to getting issued the said Identity Card;

(iv) must remit the required fee for renewal process of issuing photo identity card as fixed by Gulati Institute of Finance and Taxation from time to time.

(4) If any Sales tax Practitioner is found guilty of misconduct in connection with any Sales Tax Proceedings by the Joint Commissioner of State Tax, having jurisdiction or by the Sales Tax Appellate Tribunal, the Joint Commissioner of State Tax or Sales tax Appellate Tribunal may direct that he shall be thence forward disqualified to represent any person under Section 86 of the Act;

Provided that:-

(a) no such direction shall be made in respect of any Sales tax Practitioner unless he is given a reasonable opportunity of being heard;

(b) any Sales tax Practitioner against whom such direction is made by the Joint Commissioner of State Tax, may within one month of the receipt of the orders containing such direction, appeal to the Commissioner of State Tax to have the directions cancelled;

(c) any Sales tax Practitioner against whom such a direction is made by the Sales tax Appellate Tribunal, may, within one month of the receipt of the orders containing such direction, appeal to the High Court to have the direction cancelled.

(5) The Joint Commissioner of State Tax shall maintain a list in Form No. 28 A containing the names of all the Sales Tax Practitioners who possess any of the qualifications prescribed in subrule (3) and every Sales Tax Practitioner possessing any such qualifications shall be entitled to have his name entered in the said list on an application in Form No. 28 made by him in that behalf to the Joint Commissioner of State Tax having jurisdiction. The name of any such Practitioner against whom a direction is made under sub-rule (4), shall be removed from the list, provided that the Joint Commissioner of State Tax shall reenter his name in the list if, on an appeal made by him to the Commissioner of State Tax or to the High Court under proviso (b) o r(c) to the said sub-rule, as the case may be, such direction is cancelled.

Provided that the persons whose names are enrolled in the list by virtue of the qualification prescribed under clause (e) of sub-rule (3) above shall obtain a photo identity card from Gulati Institute of Finance and Taxation and the same shall be renewed as per orders issued by the Government in this regard and such persons who do not have valid identity card shall be liable to be removed from the list in Form No. 28A.

(6)The Joint Commissioner of State Tax may, suo-motu or upon any information received, effect such amendments in the list as may be necessary from time to time by reason of any change of address or death of any practitioner whose name is entered therein or any other cause, and if such practitioner requests for the omission of his name from the list, the Joint Commissioner of State Tax shall delete the relevant entry in the list accordingly.

(7) Any Sales Tax Practitioner whose name has been included in the list maintained by the Joint Commissioner of State Tax under sub-rule (5) shall be entitled to appear before any authority under the Kerala General Sales Tax Act, 1963(15 of 1963).