Section 28 in The Maharashtra Agricultural Income-Tax Rules, 1962
28. Qualifications of Agricultural Income-tax Practitioner.
(1)An Agricultural Income-tax Practitioner shall be eligible for having his name entered in the list of Agricultural Income-tax Practitioners maintained under clause (c) of subsection (1) of section 65 if he possesses the qualifications mentioned in sub-rule (1) of rule 66 of the Bombay Sales Tax Rules, 1959.(2)The Commissioner shall maintain a list of all Agricultural Income-tax Practitioners and shall from time to time bring the list up-to-date and an Agricultural Income-tax Practitioner who is eligible as aforesaid shall, on application made in writing to the Commissioner be entitled to have his name entered in the list.
