2. Definitions: -

In these Rules, unless there is anything repugnant in the subject or context,-

(xvii) "Tax Practitioner" means -

(a) A "Legal Practitioner", as defined in Clause (iii) of sub-section (2) of Section 288 of the Income Tax Act, 1961, and who has completed fifteen years as a "Legal Practitioner" under the Provisions of Income Tax Act, 1961 or under the Provisions of the Repealed Acts, Central Sales Tax Act / VAT Act/Acts, and who also possesses a degree in Commerce, or Economics, or Banking including Higher Auditing conferred by any Indian University incorporated by any law for the time being in force or any foreign University duly approved by the State Government, and are also enrolled as "Tax Practitioner" vide sub-rule (9) of Rule 51.

(b) A "Tax Practitioner", who has been appointed by the Commissioner as "Tax Practitioner" vide sub-rule (9) of Rule 51.