- (1.) AT the time of hearing this revision petition, a preliminary objection was raised by Shri Daluram Sharma, Government Advocate that Shri V. T. Bijlani appearing on behalf of the petitioner is not a registered sales tax practitioner within the meaning of rule 59 read with rule 60 of the Rajasthan Sales Tax Rules and as such he is not entitled to practise. He elaborated his argument by saying that rule 59 lays down under sub-rule 1 of 59 and persons must be registered as Sales Tax Practitioner in the form prescribed, and unless he is registered, he cannot appear before any Sales Tax Authority in any proceedings under the Act.
(2.) THE reply of Bijlani was that all that Rules 59 sub-rule 3 requires is that a bales Tax Practitioner, who desires to be registered can get registered, otherwise any person holding the qualification prescribed under rule 59 is entitled to appear and practise before the Sales Tax Authorities constituted under the Act without any registration. He is registered Income - tax practitioner and as such he is entitl-ed to practise. He is not appearing as a friend or a relation of the dealer without charging any remuneration. I have perused the rules and am unable to accept the reply given by Shri Bij-lani. It is in order to stop making fresh enquiries every time a Sales lax Practi-tioner appears before the authority whether he is qualified or not it has been made obligatory that qualified persons must get themselves registered under sub-rule 3 of Rule 59 on payment of a fee of Rs. 10/- and obtain a certificate from the Commissioner. This certificate is sufficient to enable the person concerned to appear in sales tax cases before the authorities concerned without any further enquiries regarding the qualification of a person to appear before Sales Tax Authority. If the reply given by Shri Bijlani was to be accepted, then every time a qualified person appears before the Sales Tax Authority, a new enquiry has to be instituted with regard to his qualifications and to examine his certificates so produced before he can be allowed to practise. Thus the plain meaning of these two rules read together would show that a person who obtains a certificate under rule 59 of the Raj. Sales Tax Rules can only appear and practise before the Sales Tax Authorities unless of course he is an agent or a friend of a dealer and appears without charging any remuneration as mentioned in Rule 60. Shri Bijlani does not come under this latter category. He comes as a Sales Tax Practitioner and therefore under these circumstances he cannot be allowed to practise. In view of the fact that this case has come up recently during the course of the hearing of this revision petition I do not wish to dismiss this revision petition in default, but give time to Shri Bijlani to either get himself registered or appear in any other category under rule 60 or he may intimate the dealer concerned on whose behalf he is appearing to make arrangements for the prosecution of the revision future. This case may now come up for hearing on 23. 9. 1966. .;