| (a) | - | has been a member of the Indian Revenue Service and has held the post of Commissioner of Income-tax or equivalent post in that Service; or |
| (b) | - | (i) has been a member of the Indian Legal Service and has held the post of Joint Secretary or equivalent post in that Service; or |
| - | (ii) is qualified for appointment as District Judge. |
Aggarwal Sarawagi and Co
New Delhi
CA
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V.K. Ranjan & Co(Chartered Accountants)
New Delhi
B.Com
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