2. Definitions.

In this Act, unless the context otherwise requires,—

(47) "State Representative" means any person appointed by the Government under sub-section (21) of section 4 to be the State Representative and includes an officer not below the rank of Deputy Commissioner of Taxes empowered by the Commissioner to receive on his behalf notices issued by the Tribunal and generally to appear, act and plead on his behalf in all proceedings before the Tribunal and includes an officer appointed to act on his behalf in his absence;