1972 (2) TMI 18

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....ust, 1970. The certificate produced with the writ petition shows that he was awarded a provisional degree. His qualification was not recognised by the respondents for representing the assessee before them. The sales tax authorities also refused permission to the petitioner to represent the assessee before them. He has, therefore, filed the present writ petition claiming that he is duly qualified t....

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.... the assessee in writing to appear on his behalf, being . ...... (vi) any person who has acquired such educational qualifications as the Board may prescribe for this purpose." Educational qualifications have been prescribed by the Board in rule 51--one of them being a degree in commerce or law conferred by any of the Indian Universities incorporated by any law for the time being in force. The Co....

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....2(f) of which defines " University " to mean : "A University established or incorporated by or under a Central Act, a Provincial Act or a State Act, and includes any such institution as may, in consultation with the University concerned, be recognized by the Commission in accordance with the regulations made in this behalf under this Act." In spite of the above definition having been stated in t....

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....tors were convicted by the Sessions Judge, Delhi, and their conviction was upheld by the High Court. I am, therefore, of the opinion that the degree stated to have been obtained by the petitioner from the Commercial University Ltd., Delhi, is not in conformity with rule 51 of the Income-tax Rules, 1962, and, therefore, the decision of the income-tax authorities and the sales tax authorities in not....