2. Definitions

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

(e) "appropriate registering authority", in respect of any dealer, means the appropriate assessing authority referred to in clause (c) who is also the prescribed authority for the purpose of section 26 or section 27 and shall include such other authority, who is otherwise competent to deal with an application for registration under section 26 or section 27, as the Commissioner may, by order in writing, authorise;