(1) The person specified in clause (a) and (c) of section 70 appearing on behalf of a dealer or other person in any proceedings before any authority under this Act other than the High Court shall file before such authority an authorisation given by the dealer or such person in Form-SS.

(2) (a) An accountant appearing under clause (c) of section 70 shall be a Chartered Accountant as defined in the Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949) or Cost Accountant as defined in the Cost and Works Accountants Act, 1959 (Central Act 23 of 1959).

(b) No person shall be eligible to appear as a Value Added Tax Practitioner under clause (c) of section 70 unless his name has been included in the list in Form-TT. The following qualifications are pre-requisite to get his name included in the list in Form-TT.

(i) He should have passed any one of the following accountancy examinations recognized by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (Central Act IV of 1924), for the purpose of clause (v) of subsection (2) of section 288 of the Income Tax Act, 1961 (Central Act 43 of 1961), namely:-

(A) The National Diploma in Commerce awarded by the All India Council for Technical Education, New Delhi, provided the diploma holder has taken advanced Accountancy and Auditing as an elective subject for the Diploma Examination;

(B) Government Diploma in Company Secretary-ship awarded by the Department of Company Affairs under the Ministry of Industrial Development and Company Affairs, New Delhi;

(C) Final examination of the Institute of Company Secretaries of India, New Delhi; or

(ii) He should have,-

(a) acquired a degree in Commerce, Corporate Secretaryship, Law, Economics or Banking including Higher Auditing or Business Administration or Business Management conferred by a University recognized by the University Grants Commission; or

(b) retired or resigned from the Puducherry Commercial Taxes Department and had been, at any time during his service in that Department, an assessing authority or other officers who had held the post requiring knowledge of law:

Provided that no person who was employed in the Puducherry Commercial Taxes Department and has retired or resigned from such employment, shall be eligible for a period of two years from the date of retirement or from the date of acceptance of the resignation, as the case may be, to appear on behalf of a dealer or other person under clause (a) and as a Value Added Tax Practitioner under clause (c) of section 70 except before the Appellate Tribunal:

Provided further that the Government may, in respect of a retired officer of the Puducherry Commercial Taxes Department, relax the above condition, for reasons to be recorded in writing.

(c) Notwithstanding anything contained in clause (b) of sub-rule (2) of this rule, every Sales Tax Practitioner qualified under section 56 of the Pondicherry General Sales Tax Act, 1967 and enrolled as a Sales Tax Practitioner under rule 50 (iv) of the Pondicherry General Sales Tax Rules, 1967 will be deemed to be a Value Added Tax Practitioner under this rule.

(d) No person who has been dismissed or removed from Government service or who has been convicted for an offence under the Act or who has become an insolvent shall be eligible to appear as a Value Added Tax Practitioner under clause (c) of section 70.

(e) (i) Every Value Added Tax Practitioner possessing the qualification prescribed in clause (b) of sub-rule (2) of this rule shall have his name entered in the list maintained in Form-TT by the Commissioner on an application made by him in that behalf to the Commissioner.

(ii) The Commissioner shall upon any information received or otherwise, effect amendments in the said list as may be necessary by reason of any change of address or death of any practitioner or on request by any practitioner for removal of his name from the list.

(f) (i) If any Value Added Tax Practitioner is found guilty of misconduct in connection with any tax proceedings by the Commissioner of Commercial Taxes having jurisdiction or by the Appellate Tribunal, the Commissioner of Commercial Taxes or the Appellate Tribunal may direct that he shall henceforth be disqualified to represent any person under section 70, either permanently or for a specified period and shall remove his name from the said list:

Provided that no such direction shall be made unless the Value Added Tax Practitioner is given a reasonable opportunity of being heard.

(ii) any Value Added Tax Practitioner against whom such direction is made by the Commissioner of Commercial Taxes or the Appellate Tribunal may, within one month of the date of receipt by him of the said direction, appeal to the Secretary or to the High Court, respectively to have the direction cancelled.

(3) Any person who has appeared before any assessing authority under the repealed Act i.e. under the Pondicherry General Sales Tax Act, 1967(Act No.6 of 1967) as an Accountant for a period of not less than seven years and having active practice will be deemed to be the Value Added Tax Practitioner for the purposes of section 70 of the Act provided the Commissioner has allowed such Accountant to be enrolled as a Value Added Tax Practitioner after holding an interview.