Section 21(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)In this section [a sales practitioner means] [Substituted for the words 'an income tax practitioner, means' vide Act No. 2 of 1995 (Sec. 7).] any person, who before the commencement of this Act attended before any assessing or other sales tax authorities in connection with any proceedings under the Punjab General Sales Tax Act, 1948, or the East Punjab General Sales Tax Act, 1948 as in force in Himachal Pradesh on behalf of any assessee, otherwise than in the capacity of an employee or relative of that assessee, or [a Chartered Accountant] [Substituted for the words ,who has passed any accountancy examination recognised in this behalf' by the Central Board of Revenue, vide Act No. 2 of 1995 (Sec. 7).] or holds a degree in Commerce. Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force, Rangoon University, English and Welsh Universities [and includes a retired Gazetted Officer of the Himachal Pradesh Excise and Taxation Department who has an experience of working as assessing authority, appellate authority or revisional authority under this Act for a minimum period of five years, in one or more of the aforesaid capacities; provided a period of one year has elapsed since the date of his retirement from Government service] [Added vide Act No. 32 of 1978 (Sec. 4). w.e.f. 13.10.1978.]
