2. Definitions

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

(a) "agent" means a person authorised by a dealer in writing to appear on his behalf before the Appellate and Revisional Board, the Commissioner, the Additional Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, being -
(i) a relative of the dealer,

(ii) a person regularly employed by the dealer,

(iii) an advocate or any other person entitled to plead in any court of law in India,

(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 Accountant of India or has passed the degree examination in commerce recognised by any Indian University incorporated by law for the time being in force ;