130. Appointment of VAT Consultant.—

(1) A person from among the persons having licence to represent a taxpayer in any proceeding or to render advice to such taxpayer, may be appointed as a VAT Consultant.

(2) For the purposes of sub-section (1), the Board may, upon  an application  made in the prescribed manner and on the prescribed terms by any person desiring to act as a VAT Consultant, issue to such person a licence in the prescribed manner and on the prescribed terms.