Section 60(2) in Kerala General Sales Tax Rules, 1963
(2)A person shall not be eligible to appear as a Sales Tax Practitioner under clause (d) of Section 55 of the Act unless his name has been included in the list in Form 47 in the manner provided in sub-rule (4) and unless he is a person,(a)who has passed the accountancy examination recognised by the Central Board of Direct Taxes under Rule 50 of the Income Tax Rules 1962, for the purpose (clause (v) of sub-section (2) of section 288 of the Income Tax Act, 1961 (Central Act 4 of 1961,) or(b)who has acquired such educational qualifications as are prescribed by the Central Board of Direct Taxes in Rule 51 of the Income Tax Rules, 1962, for the purpose of clause (VI) of sub-section (2) of section 288 of the Income-tax Act, 196 (Central Act 43 of 1961),or(c)who has practiced as Sales Tax Practitioner before any assessing or revising or appellate authority in the State at any time during the period of two years immediate preceding the date on which the Act comes into force, or(d)who:- (i) has retired from the Agricultural Income Tax and Sales Tax Department of the Government of Kerala and a period of two year has elapsed since his retirement; and(ii)during his service under the Government, had worked in a post not lower in rank than that of an assessing authority for a period of not less than three years;Provided that a person shall not be disqualified for appearance before the Board of Revenue or the Appellate Tribunal merely on the ground that two years have not elapsed since his retirement:Provided further that in exceptional cases of retired officers of till Agricultural Income tax and Sales-tax Department of the State, till Government may relax the conditions specified in clauses (i) and (ii for reasons to be recorded.(e)who has passed the Post Graduate Diploma in Taxation awarded by the Centre for Taxation Studies.
