Law degree qualification for income-tax practitioner upheld where the statute did not distinguish academic and professional LL.B. degrees.

A law degree from a recognised university satisfied the qualification requirement for enrolment as an authorised income-tax practitioner, because the applicable rule prescribed a degree in law and did not distinguish between academic and professional law degrees. The court held that once the respondent held an LL.B. degree from the University of Kurukshetra, the statutory condition under the Income-tax Rules was met, so the challenge to his entitlement to appear before income-tax authorities failed and the petition was dismissed.

---

---

Issues: Whether a person holding an LL.B. (Academic) degree from the University of Kurukshetra was entitled to be enrolled and appear as an authorised income-tax practitioner under the applicable statutory provisions.

Analysis: Section 288(2)(vi) of the Income-tax Act, 1961 recognises as an authorised representative any person who has acquired such educational qualifications as the Board may prescribe. Rule 51 of the Income-tax Rules, 1962 prescribes a degree in commerce or law conferred by specified universities. The rule does not distinguish between a law degree described as academic and one described as professional. Once the respondent possessed a law degree from a recognised university, the statutory requirement stood satisfied.

Conclusion: The challenge to the respondent's entitlement to practice before the income-tax authorities was rejected and the petition was dismissed.

---