Section 97(5) in Kerala Value Added Tax Rules, 2005
(5)The Deputy Commissioner of Sales Tax shall maintain a list in Form No. 28 A containing the names of all the Sales Tax Practitioners who possess any of the qualifications prescribed in sub-rule (3) and every Sales Tax Practitioner possessing any such qualifications shall be entitled to have his name entered in the said list on an application in Form No. 28 made by him in that behalf to the Deputy Commissioner of Commercial Taxes Department having jurisdiction. The name of any such Practitioner against whom a direction is made under sub-rule (4), shall be removed from the list, provided that the Deputy Commissioner of Commercial Taxes shall reenter his name in the list if, on an appeal made by him to the Commissioner or to the High Court under proviso (b) o r(c) to the said sub-rule, as the case may be, such direction is cancelled.
