(1)Every person who is entitled to appear as a Tax Practitioner in any proceedings under the Act shall make an application in Form 71 to the Commissioner.(2)Every person making an application for enrollment under sub-rule (1) shall deposit a fee of rupees fifty.(3)On receipt of the application under sub-rule (1), the Commissioner after satisfying himself about the particulars given in the application enroll the name of the applicant as Tax Practitioner in the register in Form 72 and shall grant to the applicant a certificate in Form 73.(4)An intimation about each person enrolled as Tax Practitioner shall be sent by the Commissioner to such person.(5)No person shall be entitled to appear as Tax Practitioner on behalf of any person before any authority appointed under Section 3 in any proceedings under the Act unless his name stands enrolled in that behalf in the register in Form 72.(6)If any Tax Practitioner is found guilty of misconduct under sub-section (7) of Section 31 the name of such person shall be removed from the register in Form 72.
