Rule 168. Provisions relating to an Accountant or Tax Practitioner: (1) An Accountant competent to appear before any authority under clause (c) of section 86 shall be a person possessing the qualification of an auditor of a Company in the State of Karnataka referred to in section 226 of the Companies Act, 1956 (Central Act 1 of 1956).

(2) An application in Form VAT 545 along with a treasury receipt in support of having paid an enrolment fee of one thousand rupees, may be made to the Commissioner of Commercial Taxes for enrolment as Tax Practitioner by any person who satisfies any of the conditions specified below, namely:

(a) that, before the commencement of this Act, he had appeared before any authority under the Karnataka Sales Tax Act, 1957, (Karnataka Act. 25 of 1957) for not less than two years on behalf of any dealer, otherwise than in the capacity of an employee or relative of such dealer, in proceedings under the said Act; or

(b) that he is a retired officer of the Commercial Tax Department of the Government of Karnataka or any other State Government who, during his service under the Government, had worked in a post not lower in rank than that of a VAT sub-officer for a period of not less than two years; or

(c) that he has passed.-

(i) a degree examination in Commerce, Law, Banking including Higher Auditing, Corporate Secretaryship or Business Administration or Business Management of any Indian University established by any law for the time being in force; or

(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent of the degree examination mentioned in clause (i); or

(iii) any other examination notified by Government for this purpose; or

(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.-

(a) final examination of the Institute of Cost and Works Accountants of India, constituted under the Cost and Works Accountants Act, 1959 (Central Act XXIII of 1959); or

(b) final examination of the Institute of Company Secretaries of India, New Delhi; or

(c) final examination of the Institute of Chartered Accountants of India, constituted under the Chartered Accountants Act, 1949 (38 of 1949); or

(d) any other examination notified by the Government for this purpose.

(3) On receipt of the application referred to in sub-rule (2), the Commissioner shall, after making such enquiry as he considers necessary, enroll the applicant as a Tax Practitioner.

(4) Where the applicant is a retired officer of the Commercial Tax Department, the Commissioner may place such restrictions as he thinks fit, regarding the areas in which such applicant may practice as a Tax Practitioner till the expiry of a period of five years from the date of his retirement.

(5) The enrolment made under sub-rule (3) shall be valid until it is cancelled.

(6) If any Tax Practitioner is found guilty of misconduct in connection with any proceeding under the Act, the Commissioner may, by order, direct that he shall henceforward be disqualified from the profession under section 86, after giving him the opportunity of showing cause in writing against such disqualification.

(7) Any person whose application for enrolment made under sub-rule (2) has been rejected and any Tax Practitioner against whom an order under sub-rule (6) is made, may, within thirty days from the date of receipt of the order of rejection or the order under sub-rule (6), appeal to the State Government against such order.

(8) The Commissioner shall maintain the list of Tax Practitioners enrolled under sub-rule (2) in Form VAT 550 and make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any practitioner.