35. Enrolment of tax practitioners

(1) Every person who is eligible to appear as a Tax Practitioner in any proceeding under the Act shall make an application in form 23 with a self attested photograph to the Commissioner.

(2) Every person making an application for enrolment under sub-rule (1) shall deposit a fee of rupees one thousand.

(3) On receipt of the application under sub-rule (1), the Commissioner shall, after satisfying himself about the correctness of the particulars given in the application, enroll the name of the applicant as Tax Practitioner in the register in form 24 and grant to the applicant a certificate in form 25.

(4) An intimation about each person enrolled as tax practitioner shall be sent by the Commissioner to such person.

(5) No person shall be entitled to appear as tax practitioner on behalf of any dealer before any authority appointed under section 3 in any proceeding under the Act unless he is enrolled as a tax practitioner.

(6) If any tax practitioner is disqualified under the provisions of sub-section (7) of section 23, the name of such person shall be removed from the register in form 24