(1) Every person who is entitled to appear as a Tax Practitioner in any proceeding under the Act shall make an application in form 31 to the Commissioner.

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

(3) On receipt of the application under sub-rule (1), the Commissioner 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 32 and shall grant to the applicant a certificate in form

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

(5) If any tax practitioner found guilty of misconduct is disqualified under the provisions of sub-section (7) of section 24, the name of such person shall be removed from the register in form 32.