mumbai bombay high court has held only chartered or cost accountants will be eligible to certify sales tax returns in bid to prevent evasion the objective is to facilitate prevention of evasion of tax said the court upholding an amendment to maharashtra value added tax act that makes it mandatory for traders with annual sale of over rs 40 lakh to file sales tax returns verified only by chartered or cost accountants it allows lawyers and other sales tax practitioners to represent traders before sales tax commissioner and tribunals but specifically bars them from auditing accounts the judges also pointed out that as per the advocates act 1961 advocates can only practise law and that prevents them from working as an auditor various organisations including bar council of maharashtra and goa the sales tax practitioners association of maharashtra and bombay small scale industries association had moved high court claiming that this restraint violated right to equality enshrined in the constitution also it would force traders to cough up extra money for engaging cas or cost accountants they contended but division bench of justices f i rebello and r s mohite rejected these arguments auditing is a specialised job which can be undertaken by the person professionally competent and trained to audit judges said holding that advocates and other sales tax practitioners were not qualified for this job