ORDER This is a petition under Article 226 of the Constitution. 2. Until the 17th November, 1953, the petitioner, who is a law graduate, was serving as Sub-Inspector in the Excise Department of the State, when he retired on medical grounds. Thereafter he was enrolled as a pleader by the High Court on 23rd December, 1953, on his giving an undertaking that he would not appear in any case in which he had worked in the capacity of a Government servant. He was accordingly given a certificate by the High Court entitling him to practise as a pleader in all Courts subordinate to the High Court with effect from 1st January, 1954. 3. On 7th December, 1953, he informed the Commissioner of Sales Tax about his intention to be enrolled as a pleader. On 17th June, 1954, he received a communication from the Sales Tax Officer, Amravati, enclosing a memoranduum from the State Government addressed to the Commissioner of Sales Tax to the effect that he was debarred from practising in any Sales Tax Office in Amravati district for a period of two years from the date of his retirement. This prohibition appears to be imposed on the ground that he was serving in his capacity as Excise Sub-Inspector in the district of Amravati prior to his retirement. It is contended that it was beyond the power of the State Government to impose such a restriction. 4. It appears that the action taken by the State Government is in accordance with the Revenue Department memorandum No. 1742-686-VIII, dated 9th July, 1953, which prohibits the retired officers of the Sales Tax Department from conducting sales tax cases in districts in which they worked in their capacity as Government servants unless two years have passed since they left the work in those districts. The learned Additional Government Pleader, however, was unable to point out to me any provision in the Sales Tax Act, 1947, or in any other enactment empowering the State Government to issue such a direction. Section 11-B of the Sales Tax Act gives an option to a dealer to appear in proceedings under the Act through a legal practitioner and does not authorise imposition of any conditions on the appearance by the legal practitioner who may be engaged by him. Section 11-B of the Sales Tax Act gives an option to a dealer to appear in proceedings under the Act through a legal practitioner and does not authorise imposition of any conditions on the appearance by the legal practitioner who may be engaged by him. The only conditions that can be enforced are, therefore, those which may be specified at the time of his enrolment as a pleader. The restriction imposed by the State Government cannot, therefore, be maintained. 5. The petition is allowed and the direction issued by the State Government that the petitioner shall not conduct sales tax cases in the Amravati district for a period of two years from the date of his retirement is quashed. In the circumstances of the case there shall be no order as to costs. The outstanding amount of the security be refunded to the petitioner. Petition allowed.