2. Definitions. –

(1) In these rules, unless there is anything repugnant in the subject or context –

(b) "agent"

means a person authorised by a dealer in writing to appear on his behalf before any Sales Tax authority or the Tribunal, being-

(i) a relative of the dealer; or

(ii) a person regularly employed by the dealer; or

(iii) an advocate or any other person entitled to plead in any Court; or

(iv) a person, who has been enrolled as a member of the Institute of Chartered Accountants of India or the Institute of Cost and works Accountants of India, or has passed the degree examination in Commerce recognised by any Indian University incorporated by law for the time being in force, and such other person, enrolled by the Commissioner as a tax practitioner under rule 124 of these rules; or

(v) in the case of Government, the State Representative appointed in this behalf;