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The Kerala General Sales Tax Rules, 1963
Chapter VII : Miscellaneous

Body 61.

The Joint Commissioner of State Tax shall also upon any information received or otherwise 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.