Section 58(2)(iv) in The Bengal Agricultural Income-Tax Act, 1944
(iv)[] [Clause (iv) substituted by W.B. Act 3 of 1949.] "agricultural income-tax practitioner" means any person who has acquired such educational qualifications as may be prescribed and who has, subject to the payment of such fees as may be prescribed, been registered in the manner prescribed, been registered in the manner prescribed as such a practitioner.