76. Appearance by Authorized Representative. -

(1) Every person enrolled as a Sales Tax Practitioner (hereinafter referred to as Tax Consultant) under the earlier laws before coming into force of these rules, and any other person having the prescribed qualifications under sub-rule (2) shall make an application for getting himself enrolled in Form VAT-34 on the list maintained by the Commissioner .

On receipt of the application the Commissioner shall, after satisfying himself of the particulars given in the application, enroll the name of the applicant as a Tax Consultant in the register in Form VAT-35.

(2) Educational Qualification.- For the purpose of clause (c) of sub-section (1) of section 90 of the Act, the following educational qualifications are prescribed :

(i) A Degree in Commerce or Law conferred by any Indian University incorporated by law for the time being in force.

(ii) A person who has retired from the Nagaland Taxation Service of the Government of Nagaland and had held during his service in the Department an office not lower in rank than that of a Superintendent of Taxes for not less than five years, and in the opinion of the Commissioner, is a fit and proper person to appear before any VAT authority as Tax Consultant:

Provided that a person who has retired or resigned from such employment shall not be entitled to represent a dealer or a person for a period of two years from the date of his retirement or resignation, as the case maybe.

(3) No person shall be entitled to appear as Tax Consultant on behalf of any person before any authority appointed under section 3 of the Act in any proceeding under the Act, unless his name stands enrolled in that behalf in the list maintained by the Commissioner and holds an Enrolment Certificate in Form VAT-36.

(4) If any Tax Consultant is found guilty of misconduct under sub-section (2) of section 90 of the Act, the name of such person shall be removed from the list.