Section 31(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)For the purposes of sub-section (1) any person who-(a)before coming into force of this Act, had been enrolled as a Sales Tax Practitioner under the Act repealed by this Act; or(b)holds a degree in law or commerce or the degree of Bachelor of Arts with Economics as one of his subject conferred by any Indian university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.
