Section 60(4) in Kerala General Sales Tax Rules, 1963
(4)The Deputy Commissioner of Sales Tax shall maintain a list in Form 47 containing the names of all the Sales Tax Practitioners who possess any of the qualifications prescribed in sub-rule (2) and every Sales Tax Practitioner possessing any such qualifications shall be entitled to have his name entered in the said list on an application in Form 48 made by him in that behalf to the Deputy Commissioner of Sales Tax having jurisdiction. The name of any such Practitioner against whom a direction is made under sub-rule (3), shall be removed from the list, provided that the Deputy -Commissioner of Sales Tax shall re-enter his name in the list if on an appeal made by him to the Board of Revenue or to the High Court under proviso (b) or (c) to the said sub-rule, as the case may be, such direction is cancelled.
