(1) The Chartered Accountant referred to in Clause (c) of Section 55 shall be Chartered Accountant as defined in Chartered Accountants Act, 1949 (Central Act 38 of 1949),

(2) A person shall not be eligible to appear as a Sales Tax Practitioner under Clause (d) of Section 55 of the Act unless his name has been included in the list in Form 47 in the manner provided in Sub-rule (4) and unless he is a person,-

(a) who has passed the accountancy examination recognised 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 the Income Tax Act, 1961 (Central Act 43 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 practised as Sales Tax Practitioner before any assessing or revising or appellate authority in the State at any time during the period of two years immediately preceding the date on which the Act comes into force, 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 a person shall not 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:

Provided further that in exceptional cases of retired officers of the State Goods and Services Tax Department, the Government may relax the conditions specified in Clauses (i) and (ii) for reasons to be recorded.

(e) who has passed the Post Graduate Diploma in Taxation awarded by the Centre for Taxation Studies.

(3) 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 Sale Tax Appellate Tribunal, the Deputy Commissioner of Sales-tax or Sales-tax Appellate Tribunal may direct that he shall be hence forward disqualified to represent any person under Section 55 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 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.

(4) The Joint Commissioner of State Tax shall maintain a list in Form 47 containing the names of all the Sales Tax Practitioners who possess any of the qualifications prescribed in Sub-rule (2) and every Sales Tax Practitioner possessing any such qualification shall be entitled to have his name entered in the said list on an application in Form 48 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 (3) shall be removed from the list, provided that the Joint Commissioner of State Tax shall re-enter 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) or (c) to the said Sub-rule, as the case may be such direction is cancelled.