Section 63(3) in The Rajasthan Value Added Tax Rules, 2006
(3)Every person whose name has been enrolled under sub-rule (2), shall be furnished with enrollment certificate issued by the Commissioner in Form VAT-55 authorising him to practice before tax authority, Assessing Authority, Appellate Authority 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 practise as such, he shall make an application accompanied by a fee of rupees two hundred fifty 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 Tax Practitioner, renew such enrollment certificate for a further period of five years and endorse the fact of such renewal on the enrollment certificate.
