(a) before coming into force of this Act, had been enrolled as a Sales Tax Practitioner under the Act repealed by this Act; or
(b) holds a degree in law or commerce or the degree of Bachelor of Arts with Economics as one of his subject conferred by any Indian university incorporated by any law for the time being in force or by any other university as the State Government may, from time to time by notification, specify; or
(c) does not possess any of the qualifications referred to in sub-clause (b) but has held a post in the Commercial Tax Department not below the rank of an Assistant Sales Tax Officer/Assistant Commercial Tax Officer for at least ten years and is granted a certificate by the Commissioner having regard to his record of service in the department as being a fit and proper person to appear in any proceeding under this Act, shall be entitled to appear as a Tax Practitioner.
(i) if he has at any time, passed any order in such proceeding, while he was holding any post in the department;
(ii) if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the headquarter of the office of the Sales Tax/Commercial Tax Department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post:
Section 31 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
31. Appearance before taxing authorities.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-31.json
•
Section 31
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "31",
"title": "31. Appearance before taxing authorities.",
"chapter": null,
"content": "(a) before coming into force of this Act, had been enrolled as a Sales Tax Practitioner under the Act repealed by this Act; or\n(b) holds a degree in law or commerce or the degree of Bachelor of Arts with Economics as one of his subject conferred by any Indian university incorporated by any law for the time being in force or by any other university as the State Government may, from time to time by notification, specify; or\n(c) does not possess any of the qualifications referred to in sub-clause (b) but has held a post in the Commercial Tax Department not below the rank of an Assistant Sales Tax Officer/Assistant Commercial Tax Officer for at least ten years and is granted a certificate by the Commissioner having regard to his record of service in the department as being a fit and proper person to appear in any proceeding under this Act, shall be entitled to appear as a Tax Practitioner.\n(i) if he has at any time, passed any order in such proceeding, while he was holding any post in the department;\n(ii) if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the headquarter of the office of the Sales Tax/Commercial Tax Department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post:",
"footnote": "",
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"sort_order": 33
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"next_section": "32"
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