(1)Every person who desires to be enrolled as a Sales Tax Practitioner shall apply to the Commissioner stating his name, father's name, age, place of residence, educational qualifications and shall enclose with the application the attested copies of the University certificated alongwith two certificates of character from responsible persons not related to him and every such application shall be accompanied be a fee of Rs. 100/- in court fee stamps.(2)Where the Commissioner, after making such enquiry as he may consider necessary, is satisfied that the applicant possesses the requisite qualifications and is otherwise suitable for being enrolled as a Sales Tax Practitioner, he shall enroll his name as such in a register to be maintained for the purpose in form ST 24 and every enrollment shall be for a period of five years including the year during which such enrollment is made, and shall be renewable in every fifth year on a payment of a fees as laid down in sub-rule (1).(3)Every person whose name has been enrolled under sub-rule (2), shall be furnished with enrollment certificate issued by the Commissioner in form ST 25 authorizing him to practice before the Assessing Authorities, Appellate Authorities and the Tax Board for a period as laid down in sub-rule (2), and if the holder of such certificate desires to continue to practice as such, he shall make an application accompanied by a fee of Rs. 100/- to the Commissioner before the expiry of the validity of the enrollment certificate praying for renewal thereof. The Commissioner may, subject to his satisfaction as to the good professional conduct of the applicant as a Sales Tax Practitioner, renew such enrollment certificate for a further period of five years and endorse the fact of such renewal on the enrollment certificate.(4)An application for renewal after expiry of the validity of the enrollment certificate; issued under the Rajasthan Sales Tax Rules, 1955 or under these rules, shall not be considered by the Commissioner unless the delay in submission of such application is condoned by the Commissioner on a separate application from the holder of such certificate accompanied by a penal fee of Rs. 100/- for each year of delay or part thereof.(5)Where a holder of an enrollment certificate does not apply for renewal thereof under these rules, the Commissioner may, after having afforded an opportunity of being heard, debar him from practising as a Sales Tax Practitioner in future from such date as may be specified by the Commissioner and this fact shall be communicated by him to the holder of the enrollment certificate and to all the Sales Tax Authorities.(6)Where an enrollment certificate issued under these rules is misplaced, lost or destroyed, duplicate thereof may be issued by the Commissioner on an application in writing accompanied by a court fee stamps of rupees ten.
