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 has passed the degree examination in commerce recognised by any Indian university incorporated by law for the time being in force, and who is permitted by the Commissioner in writing to act as authorised representative or agent on behalf of dealers in accordance with the provisions of rule 209;