Statutory authority governs restrictions on legal practice; departmental instructions cannot bar a pleader from sales tax appearances.

A departmental memorandum barred a retired officer, enrolled as a pleader, from appearing in sales tax cases in the district where he had previously served, but the restriction had no statutory basis. The Sales Tax Act, 1947 did not empower the State Government to add conditions to a legal practitioner's appearance, and section 11-B only permitted a dealer to appear through a legal practitioner. Any limits on practice had to arise from the terms of enrolment as a pleader, not from an unsupported executive direction. The prohibition was therefore without legal authority and could not be sustained.

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Issues: Whether the State Government had authority to prohibit a retired officer, enrolled as a pleader, from conducting sales tax cases in the district where he had earlier served.

Analysis: The restriction was imposed through a departmental memorandum, but no provision in the Sales Tax Act, 1947, or any other enactment was shown to empower the State Government to bar appearance in sales tax matters on that basis. Section 11-B of the Sales Tax Act only permits a dealer to appear through a legal practitioner and does not authorise the State to impose additional conditions on the legal practitioner's appearance. Any restrictions on practice could arise only from the terms of enrolment as a pleader, not from an executive direction unsupported by statute.

Conclusion: The prohibition was without legal authority and could not be sustained; the petitioner succeeded.

Ratio Decidendi: An executive or departmental instruction cannot impose a restriction on legal practice in sales tax proceedings unless the statute expressly authorises such a condition.

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