Amendment of section 61

Amendment of section 61.–In section 61 of the principal Act, –

1. (a) in sub-section (1), after the words “an income-tax practitioner”, the words “or a sales tax practitioner shall be inserted;
2. (b) in sub-section

1. (2) after clause (iv), the following clause shall be inserted, namely: – “(v) ‘sales tax practitioner’ means any person possessing the qualifications prescribed for a sales tax practitioner under the Kerala General Sales tax Act, 1963 (15 of 1963).”