124. Enrolment of Tax Practitioner. –

(1) A tax practitioner representing any person under clause (c) of sub-section (1) of section 91 before the Commissioner or the Tribunal or any Sales Tax authority shall be –

(a) a person, who has already been enrolled as a tax practitioner by the Commissioner in accordance with rule 96 of the Orissa Sales Tax Rules, 1947 and continuing as such on the date immediately before the appointed day; or

(b) a member of the Orissa Finance Service, who has held any post in any Government, local body or corporation for a period of not less than five years and is not in employment of such Government, local body, or corporation, as the case may be, on the date of application; or

(c) any person possessing a diploma in Taxation Laws conferred by any Indian University incorporated by any law for the time being in force.

(2) Any person possessing qualification specified in sub-rule (1) may apply in Form VAT-609 to the Commissioner for enrolment as tax practitioner with requisite Court fee as specified in rule 125.

(3) If the Commissioner is satisfied that the applicant has the required qualifications and has not been found guilty of misconduct in connection with any sales tax proceeding, he shall enroll such person as a tax practitioner or he may reject the application for reasons to be recorded in writing.

(4) The Commissioner may, by order, cancel or suspend the enrolment as tax practitioner if –

(a) he is found guilty of misconduct in connection with any sales tax proceeding;

(b) his enrolment has been found wrongly ordered.

(5) No order shall be passed by the Commissioner, rejecting an application for enrolment or canceling or suspending an enrolment unless the applicant or the tax practitioner, as the case may be, has been given a reasonable opportunity of being heard.

(6) Any applicant in respect of whom an order has been passed by the Commissioner rejecting his application for enrolment and any tax practitioner, in respect of whom an order has been passed by the Commissioner, cancelling or suspending the enrolment may, within one month from the date of receipt of such order appeal to the Government to have the order cancelled, and such order shall have effect immediately after expiry of one month from the date of receipt by such person or practitioner or where an appeal is preferred, until the disposal of said appeal.

(7) The Commissioner shall maintain in Form VAT-610 a register of tax practitioners to whom certificate of enrolment has been granted.