74. Qualificationsofasalestax practitioner.
(1) Asalestaxpractitionershallbeeligibleforhaving hisnameentered inthe list ofsales taxpractitionersmaintainedundersection 82,if
(a) he has passedan accountancyexamination,recognisedby the CentralBoard ofRevenueconstitutedunderthe CentralBoard of RevenueAct, 1963 (54 of 1963), for the purposeofclause (v)of sub-section(2)ofsection288ofthe Income TaxAct, 1961 (43 of1961), 1[underrule 50 ofthe Income Tax Rules, 1962, or]
(b)he has acquiredsuch educationalqualificationsasare prescribedbythe CentralBoard ofRevenueconstitutedunderthe Central Board ofRevenueAct,1963 (54of1963), forthe purposeofclause(vi)of sub-section(2)ofsection288 ofthe IncomeTaxAct, 1961 (43of 1961), underrule 51ofthe Income Tax Rules, 1962, or
(c) he isagraduateofany recogniseduniversityand has acquireda post graduatediplomain taxationfrom any such university.
(2) Asales tax practitionershall also beeligible forhaving hisname enteredinthe said list, if
(a) he has retired from the Sales Tax Departmentofthe GovernmentofMaharashtraasanofficer not below the rank ofaSales Tax Officer after having held that post fornot less than twoyears;
(b) he is in the opinionof the Commissionera fit and proper personto attendbefore any authorityas a sales tax practitioner:
Providedthat, duringaperiodoftwo years from the date of his retirementfrom the Sales Tax Department,such sales tax practitionershall not bequalifiedtopracticebefore any sales tax authority other than the MaharashtraSales TaxTribunal.
(3) Apersonwho iseligible aslaid down insub-rule(1)or(2)to appearinaproceedingunderthe Actbefore anauthorityappointedor constitutedundersection10or 11shall make an applicationinForm 706 to the Commissioner to enroll his name as sales tax practitioner.The commissionershall maintainalist inForm 707ofallthe sales taxpractitioner who possessthe qualificationslaid down insub-rule(1)or(2)orwho are entitledtoattendinaproceedingbeforeanauthorityappointedorconstituted undersection10or11byvirtueofclause (d)ofsub-section(1)ofsection82, and shall from time totime, bring the list upto date.