55. Matters relating to appearance before any authority in proceedings by authorised agent or representative under section 103.—

(1) The minimum prescribed qualifications of a Sales Tax Practitioner shall be:-

(i) a degree in Commerce or business management from a recognised University;

(ii) a degree in law from a recognised University;

(iii) a retired member of the Assam Taxation Service not below the rank of the Superintendent of Taxes.

(2) When a dealer desires to be represented by an authorised agent or representative, he shall file a declaration in Form-75.