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Sales tax practitioner number

dipak (propriter) (31 Points)

26 November 2011

hello sir. i m from gujarat. i m student of l.l.b. final year and i want to know about how we can recive sales tax practitioner number. somebody say me that form 601 is the aplication form but how we can collect and where it will be submited. pls send me detail for that.

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CS RAJESH C.CHOUDHARY (ASSISTANT MANAGER) (14607 Points)
Replied 26 November 2011

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), under rule 50 of the Income Tax Rules, 1962, or

(In the above rule 74 of the principal rules, in sub-rule (1), in clause (a), for the word "or", the words and figures "under rule 50 of the Income Tax Rules, 1962, or" are substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)

(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 practitioners 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.

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