(1) Any person who is entitled or required to appear before any authority, in relation with any proceedings under the Act: may be represented before such authority -

(a) By his relative or a person employed by him, or by a person declared under Section 64 of the Act and where such relative or person is duly authorized by him in declaration in JVAT 113, in this behalf; or

(b) By a "Legal Practitioner"; or

(c) By an "Accountant" duly authorized by him in writing in this behalf; or

(d) By a "Sales Tax Practitioner" or a "Tax Practitioner" duly authorized by him in writing in this behalf.

(e) A "Sales Tax Practitioner" already enrolled under the Provisions of the Repealed Act and Rules.

(2) A "Sales Tax Practitioner" representing any person before an Authority appointed under Section 4 shall be -

(a) a person who possesses a degree in Commerce, Law, Economics or banking including Higher Auditing 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; or

(b) A former gazetted employee of the State Government with a minimum of ten years of service, including the period of service in erstwhile the State of Bihar in the Commercial Taxes Department, and who has also passed the Departmental Examination as required.

(3) Save for a person specified in sub-rule (2), no sales tax practitioner shall be entitled to appear on behalf of any person before any authority appointed under Section 4 unless his name stands enrolled in that behalf in a register in Form JVAT 605 maintained by the Commissioner.

(4) An application for enrolment for the purpose of the sub-rule (2) shall be made in Form JVAT 104 before the Commissioner.

(5) On receipt of an application under sub-rule (2) the Commissioner shall, if he is satisfied about the bona fide and antecedents of the applicant register his name as an enrolled sales tax practitioner and shall grant to the applicant a certificate in Form JVAT 109 to that effect.

(6) If any enrolled Sales Tax Practitioner is found by the Commissioner to have been guilty of misconduct in any proceeding before any authority appointed under Section 4 or before the Tribunal, the Commissioner may order that the name of such person be removed from the Register in Form JVAT 605 :

Provided that -

(a) no such order shall be passed by the Commissioner, without giving the sales tax practitioner a reasonable opportunity of being heard "and for this purpose a notice in JVAT 302 shall be issued;

(b) the sales tax practitioner 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 re-enter the name of such person in the Register in Form JVAT 605 if the Tribunal sets aside the order passed by the Commissioner.

(7) The particular contained in register in Form JVAT 605 may from time to time, be amended by the Commissioner, it and when necessary.

(8) An authorization to a "Sales Tax Practitioner" or "Tax Practitioner" for appearing on behalf of any person before any authority appointed under Section 4 shall be in Form JVAT 606. Such authorization shall be valid only in respect of the proceeding for which or in the course of which it has been given.

(9) Notwithstanding anything contained in this rule, the Commissioner, on application may enroll a "Tax Practitioner", for the purpose of Section 63 of the Act, who are eligible to be appointed as Tax Practitioner vide sub-rule (xvii) of Rule 2, and who are -

(a) A "Legal Practitioner", as defined in Clause (iii) of sub-section (2) of Section 288 of the Income Tax Act, 1961, and who has completed fifteen years as a "Legal Practitioner" under the Provisions of Income Tax Act, 1961 or under the Provisions of the Repealed Acts, Central Sales Tax Act / VAT Acts / Acts, and who also possesses a degree in Commerce, or Economics, or Banking including Higher Auditing 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

(b) A former gazetted employee of the State Government, with a minimum of twenty years of service, and not below the rank of Assistant Commissioner of Commercial Taxes, including the period of service in erstwhile the State of Bihar in the Commercial Taxes Department.

(c) The "Tax Practitioner" enrolled under this sub-rule, shall also be a "Sales Tax Practitioner" for the purpose of this rule.

(d) In order to be enrolled as "Tax Practitioner", the person shall file an application before the Commissioner in Form JVAT 104.

(e) On receipt of an application under this sub-rule, the Commissioner shall, if he is satisfied about the bonafide and antecedents of the applicant register his name as an enrolled "Tax Practitioner" and shall grant to the applicant a certificate in Form JVAT 109 to that effect, and enroll his name as "Tax Practitioner" in Form JVAT 605.

(f) If any enrolled "Tax Practitioner" is found by the Commissioner to have been guilty of misconduct in any proceeding before any authority appointed under Section 4 or before the Tribunal, or if it is found that, the "Tax Practitioner" has not acted bonafidely and has misrepresented himself for the purpose of Section 63 of the Act, the Commissioner subject to the "Proviso" of sub-rule (6) of this rule, may order that the name of such person be removed from the Register in Form JVAT 605.