(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 Special Commissioner, the Additional Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 6, as the case may be, being -

(i) son, daughter, spouse, or parents of the dealer,

(ii) a person who is in permanent employment of 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 Accountants of India or the Institute of Company Secretaries of India.

(v) a person who does not fall into any of the categories as mentioned in items (i), (ii), (iii) and (iv), and who is permitted by the Commissioner, in writing, to act as such on behalf of dealers in accordance with the provisions of rule 209;