2. Definitions. -

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

(b) "agent" means a person authorised in writing in Form VAT-XVI by a dealer to appear on his behalf before any officer empowered under the Act to carry out the purposes of the Act, being -

(i) a relative of the dealer; or

(ii) a person in the regular and whole-time employ of the dealer; or

(iii) a person who has been enrolled as Chartered Accountant in the register of Accountants maintained by the Union Government under the Auditor's Certificate Rules, 1932; or

(iv) a person who possesses a degree in commerce, law, economics or banking, including higher auditing, conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government;