Section 54(3) in Bihar Value Added Tax Rules, 2005
(3)A sales tax practitioner representing any person before the Tribunal or any authority appointed under section 10 shall be -(a)a person who possesses a graduate degree in Commerce or Economics conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved by the State Government or who possesses such other qualification as may be recognized by the State Government in this behalf.(b)a former gazetted employee of the State Government with a minimum of ten years of service in the Commercial Taxes Department.
