https://www.taxtmi.com/caselaws?id=127514 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. en-us Fri, 30 Jul 1954 00:00:00 +0530 Mon, 11 Mar 2013 16:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127514 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. Case-Laws VAT and Sales Tax Fri, 30 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127514