74.   Qualifications of a sales tax practitioner.

   (1)     A sales tax practitioner shall be eligible for having his name entered  in the  list  of sales  tax practitioners maintained under section 82, if

   (a)   he  has  passed an  accountancy examination, recognised by  the  Central Board  of Revenue constituted under the  Central Board  of  Revenue Act,  1963  (54  of  1963),  for  the  purpose of clause  (v) of  sub-section (2) of section 288 of the  Income  Tax Act, 1961 (43 of 1961),  1[under rule  50  of the  Income   Tax  Rules, 1962,  or]

  (b) he  has  acquired such  educational qualifications as are prescribed by the  Central Board  of Revenue constituted under the Central  Board  of Revenue Act, 1963  (54 of 1963),  for the  purpose of clause (vi) of  sub-section (2) of section 288  of the  Income Tax Act,  1961  (43 of  1961),  under rule  51 of the  Income  Tax  Rules, 1962,  or

  (c)   he  is a graduate of any  recognised university and  has acquired a  post  graduate diploma in  taxation from  any  such university.

   (2)   A sales  tax  practitioner shall  also  be eligible  for having  his name  entered in the  said  list,  if

  (a)   he  has  retired   from  the  Sales  Tax  Department of the Government of Maharashtra as an officer  not  below  the  rank  of a Sales  Tax  Officer  after  having  held  that  post  for not  less  than  two years;

 (b)   he  is  in  the  opinion of  the  Commissioner a  fit  and proper  person to  attend before  any  authority as  a  sales  tax practitioner:

                     Provided that,  during a period of two  years  from  the  date  of his  retirement from  the  Sales  Tax  Department, such  sales  tax practitioner shall  not  be qualified to practice before  any  sales  tax authority  other  than  the  Maharashtra Sales  Tax Tribunal.

 (3)   A person who  is eligible  as laid  down  in sub-rule (1) or (2) to  appear in a proceeding under the  Act before  an authority appointed or  constituted under section 10 or  11 shall  make  an  application in Form  706  to  the  Commissioner  to  enroll   his  name   as  sales  tax practitioner. The  commissioner shall  maintain a list  in Form  707 of all the  sales  tax practitioner  who  possess the  qualifications laid  down  in sub-rule (1) or (2) or who  are  entitled to attend in a proceeding before an authority appointed or constituted  under section 10 or 11 by virtue of clause  (d) of sub-section (1) of section 82,  and  shall  from  time  to time,  bring  the  list  upto  date.