2. Definitions -

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

(d) "Agent" means a person authorised by a dealer in writing to appear on his behalf before an assessing authority or any other officer appointed by the State Government, being person(s) as laid down in Section 91 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and the rules framed thereunder.