(1)Sales Tax Practitioner appearing before any authority as provided under clause (c) of section 82 of the Act shall possess the following qualifications:He should have passed,(a)a degree examination in Commerce or in Economics of any Indian University established by law for the time being in force; or(b)a degree examination of any foreign university recognized by any Indian University as equivalent to the degree examination mentioned in clause (a) above; or(c)any other examination notified by the Government for this purpose; or(d)possess qualification of an auditor of a company in the State of Goa referred to in section 226 of the Companies Act, 1956 (Central Act 1 of 1956);
