65. Conditions regarding enrolment, suspension and cancellation of enrolment of Sales Tax Practitioners

(1) A sales tax practitioner representing any person before any authority other than the High Court under clause (e) of Section 66 shall be,-

(a) a person who possesses a degree in Commerce or Economics or Law of a recognized University or;

(b) a person, who has retired from the Telangna Commercial Taxes Department:

Provided that in either case he is enrolled as a sales tax practitioner by the Commissioner and whose enrolment has not been cancelled; or

(c) any person who has been enrolled as sales tax practitioner under Andhra Pradesh General Sales Tax Act 1957.

(2) Any person possessing the qualifications specified in clause (a) or (b) of sub-rule

(1) may apply to the Commissioner for enrolment as a sales tax practitioner. The application for enrolment shall be accompanied by a treasury receipt in support of having credited a sum of Five thousand rupees to the following Head of Account:

(040 Sales Tax-Receipts under the State Sales Tax Act)

If the Commissioner of Commercial Taxes 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 sales tax practitioner.

(3)(a) Notwithstanding anything contained in sub-rules 1 and 2, no person who had held office in the Commercial Taxes Department not below the rank of Assistant Commercial Tax Officer and has retired or resigned from such post, shall be eligible for a period of two years from the date of his retirement or date of acceptance of the resignation, to act as a Sales Tax Practitioner or to accept any engagements, to appear on behalf of any dealer in any sales tax proceedings, except before the Sales Tax Appellate Tribunal and the Commissioner of Commercial Taxes.

(b) XXXX

Provided that any Sales Tax Practitioner enrolled under the provisions of the Andhra Pradesh General Sales Tax Act, 1957, shall be deemed as enrolled on the date of the commencement of the Act and the renewal of enrolment shall commence from 1st day of April 2006.

(4) The Commissioner of Commercial Taxes may, by order, cancel or suspend the enrolment of a person who is enrolled as a Sales Tax Practitioner-

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

(b) if his enrolment has been found wrongly ordered.

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

(6) Any applicant in respect of whom an order has been passed by the Commissioner of Commercial Taxes rejecting his application for enrolment, and any sales tax
practitioner in respect of whom an order has been passed by the Commissioner of Commercial Taxes canceling or suspending the enrolment may within one month from the date of receipt of such order, appeal to the Government to have such order cancelled; and no such order shall have effect till the expiry of one month from the date of its receipt by such person or practitioner or where an appeal is preferred until the disposal of the said appeal.

(7) Any person, who is entitled to appear before any authority on behalf of a dealer under Section 66, shall file an authorization from the dealer on Form 565.

(8) The Commissioner of Commercial Taxes may authorize any officer not below the rank of Joint Commissioner to exercise the powers conferred in this rule.