Rule 63

1(2(1)(***) 1. Rule 63 was substituted by G.O.Ms.No.1010 Rev.dt.29.5.1959 which come into force from 2.7.1959 2. Omitted by G.O.Ms.No.1857 Rev. dt.28.10-.963. 1((2) A Sales Tax Practitioner representing any person before any authority other than the High Court under clause (c) of Section 35 shall be- (a) a person who possesses a degree in Commerce or Economics or Law of a recognised University: Provided that he is enrolled as Sales Tax Practitioner in the office of the 2(Commissioner of Commercial Taxes) Andhra Pradesh and whose enrolment has not been cancelled); 4(or) 4((b) an accountant who has passed any accountancy examination recognized in this behalf by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 for the purpose of 6 Section 288 of the Income Tax Act, 1961 and who has appeared before a Sales Tax Authority on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee before the 1st August, 1963;) 3( or) 5((c) a person, who has retired from the Andhra Pradesh Commercial Taxes Department and has been, at any time during his service in that department, an assessing authority for a period of not less than five years.) 1. Sub-rule (2) after substitution by G.O.Ms.No.1010 Rev.dt.29.5.1959 and amended by G.O.Ms.No.355 Rev.dt.14.3.62 was again substituted by G.O.Ms.No. 1857 Rev.dt.23.10.1963 with effect from 7.11.1963 2. Subs. by G.O.Ms.No.1766, Rev.dt.10.10.1978 3. Added by G.O.Ms.No.842 Rev.dt.12.7.1977 4. The word 'or ' at the end of clause (a) and a new clause (b) were inserted by G.O.Ms.NO.125 Rev.dt.31.1.1966. 5.Added by G.O.Ms.No.122 Rev.dt.28.1.1976. 1[(3) Any person possessing the qualifications specified in 2( ***) sub-rule (2) may apply to the 3 (Commissioner of Commercial Taxes), Andhra Pradesh, for enrolment as a Sales Tax Practitioner. The application for enrolment shall bear court fee stamp of the value of Rs.50 or shall be accompanied by a treasury receipt in support of having credited the sum of fifty rupees to the following Head of Account: 4("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, it shall enroll such person as Sales Tax Practitioner.] 1. sub-rule (3) was substituted by G.O.Ms.No.1010 Rev.dt.29.5.1959 and amended by G.O.Ms.No.355 Revenue dt.14.3.1962. Again it was substituted by G.O.Ms.No.1857 Revenue ,dt.28.10.1963. 2. The expression "clause (a) of" was omitted by G.O.Ms.No.854 Rev.dt.25.8.67 with effect from 24.2.1966. 3. Subs. by G.O.Ms.No.1766 Rev.dt.10.10.1978. 4. The change of Head of Account is with effect from 1.4.1974. Earlier it was "12-A Sales Tax-4 Miscelleneous." 1[(3-A) [Notwithstanding anything contained in sub-rules (2) and (3), no person who had held office in the Commercial Taxes Department as Assistant Commercial Tax Officer, Deputy Commercial Tax Officer, Commercial Tax Officer, Assistant Commissioner or Deputy Commissioner 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 2 2(Commissioner of Commercial Taxes)]. 1. Rule 3-A was inserted by G.O.Ms.No.1617 Rev.dt.8.8.1960 and substituted by G.O.Ms.No.36Rev.dt.10.1.1974. 2. Subs by G.O.Ms.No. 1766, Rev.dt.10.10.1978. 1(4) The 2(Commissioner of Commercial Taxes) may, by order, cancel 3 (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.] 1. Sub-rule (4) was inserted by G.O.Ms.No.1010 Rev.dt.29.5.1959, amended by G.O.Ms.No.253 Rev.dt.2.3.60 and later substituted by G.O.Ms.No.1857 Rev.dt.28.10.1963. 2. Subs. by G.O.Ms.No.1766 Rev.dt.10.10.1978. 3. Ins. by G.O.Ms.No.253 Rev.dt.2.3.1960 (5) No order shall be passed by the 1 (Commissioner of Commercial Taxes) rejecting an application for enrolment or cancelling 2 (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. 2((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) cancelling 1(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 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.) 1. Ins. by G.O.Ms.No.253 Rev.dt.3.2.1960. 2. Ins by G.O.Ms.No. 1010. Rev.dt.29.5.1959 Rule -1(63-A Any person who is entitled to appear before any authority of a dealer under Section 35 of the Act, shall file an authorisation from the dealer in Form XXVI.) 1. Ins by G.O.Ms.No. 300 Rev.dt.8.4.1966.