Section 97(6) in Kerala Value Added Tax Rules, 2005
(6)The Deputy Commissioner of Commercial Taxes may, suo-motu or upon any information received, effect such amendments in the list as may be necessary from time to time by reason of any change of address or death of any practitioner whose name is entered therein or any other cause, and if such practitioner requests for the omission of his name from the list, the Deputy Commissioner of Sales Tax shall delete the relevant entry in the list accordingly.
