FORM 48

APPLICATION FOR ENROLLMENT AS A SALES TAX PRACTITIONER

See Rule 60(4)

To

The Deputy Commissioner of Sales Tax,

Zone

I,.................... (a partner of the firm known as..........) Of (.......) Address............. Hereby apply for enrollment of my name in the list of Sales Tax Practitioners under Sub-rule (4) of Rule 60 of the Kerala General Sales Tax Rules, 1963.

I declare that I am qualified to attend before any Sales Tax Authority other than High Court under Section 55 of the Kerala General Sales Tax Act, 1963, in accordance with Sub-rule (2) of Rule 60 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 the 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 qualificaetion namely of ......... 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 Rules, 1962, for the purpose of Clause (vi) of Sub-section 288 of the Income Tax Act, 1961 (Central Act 43 of 1961) for which I attach herewith a terue copy of ..............

(c) I have appeared as a Sales Tax Practitioner within the period of two years prior to 1-4-1963.

Assessing...............on......................
Appellate
Revising Authority
Sales Tax Appellate Tribunal
in connection with

(d) I am retired officer of the Agriculture Income Tax and Sales 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 than that of an assessing authority for ........ Years ......... Months.........days as detailed below.

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

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

(Strike out whichever is not applicable)

Acknowledgment

Received an application Form ................... From .............. For enrollment under Rule ............ Of the Kerala General Sales Tax Rules, 1963.