THE KERALA VALUE ADDED TAX RULES, 2005

FORM NO. 28

APPLICATION

[FOR ENROLLMENT AS SALES TAX PRACTITIONER]

[See Rule 97(5)]

I,................................................................................... (a partner of the firm known as ...............................................) of (...............................................................................) address............................................................................................... hereby apply for enrolment of my name in the list of Sales Tax Practitioners under sub-rule (5) of rule 97 of Kerala Value Added Tax Rules, 2005.

I declare that I am qualified to attend before any Sales Tax authority other than High Court under Section 86 of Kerala VALUE ADDED TAX ACT, 2003 in accordance with sub-rule (3) of rule 97 of the said rules, in that

a. I have passed the necessary accountancy examination, namely................................... held at ............................... in the month of ................................of the year............................which is an 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 sub-section (2) of section 288 of Income Tax Act, 1961 (Central Act, 43 of 1961) for which I attach herewith a true copy of ................................................

b. I have acquired the necessary educational qualifications namely of .............................................. in the month of .................................of the year .......................which is one of the qualifications prescribed by the central board of direct taxes in rule 51 of the Income Tax Rule, 1962, for the purpose of clause (vi) of sub-section 92) of section 288 of Income Tax Act, 1961 (Central Act, 43 of 1961) for which I attach herewith a true copy of................................................

c. I have passed the Post Graduate Diploma in Taxation examination conducted by the Centre for Taxation Studies.

Thiruvananthapuram in the month of...................................of the year................which is one of the qualification prescribed by under Rule................of the Kerala Value Added Tax.

d. I am retired officer of the Commercial Taxes Department of the Government of Kerala and two years have elapsed since my retirement. During my service I have worked in a post not lower in rank that that of an assessing authority for .............................years .......................days as detailed below.

Details........................

The above statements are true to the best of my knowledge and belief.

(Strike out whichever is not applicable)

Acknowledgement

Serial No..................

Received an application in Form..............from......................................................for enrolment under rule...............................of the Kerala Value Added Tax Rules, 2005