FORM JVAT 109 GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT [See Rule 51(5) & 51(9)] Certificate of "Sales Tax Practitioners*" / "Tax Practitioners*" under the Jharkhand VAT Rules, 06 The name of Sri*/Sushree*/Ms.* ........... S/o*, D/o*, W/o*........... (address)............ is hereby being entered in Sl. No._____ dt.___________ in Form JVAT 605, as an authorised Person or as "Sales Tax Practitioners*" or "Tax Practitioners*", subject to the provisions of subrule (6) of Rule 51, and Clause (f) of subrule (9) of Rule 51. (1) You are hereby permitted to appear, in course of any Proceeding under the Jharkhand Value Added Tax Act, 2005 or the Rules made there under, on behalf of any Person / Dealer before any Authority appointed u/s 4 of the Jharkhand Value Added Tax Act, 2005. (2) **You are hereby enrolled as a "Tax Practitioner" for the purpose of Section 63 of the Jharkhand Value Added Tax Act, 2005. Commissioner of Commercial Taxes, Jharkhand, Ranchi * Please tick the appropriate ** Strike out this serial, in the circumstances this certificate is being issued, only for as "Sales Tax Practitioners" vide subrule (5) of Rule 51.