Value Added Tax Practitioner eligibility: specified qualifications and former-department experience require Commissioner approval and registration. Registration as a Value Added Tax Practitioner is available to persons with the qualifications in Rule 50 or Rule 51 of the Income Tax Rules, 1962, or to former Sales Tax/Value Added Tax Department employees who held specified ranks and tenure and whom the Commissioner deems fit; former employees face a cooling-off restriction before appearing in objection proceedings. Applicants must apply in writing to the Commissioner, pay the prescribed fee, furnish documentary evidence of eligibility, upon which the Commissioner maintains the register and issues Certificate DVAT-49.