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

2(1)(b). "appropriate appellate authority"

in respect of any particular dealer, means such Additional Commissioner or Deputy Commissioner or Assistant Commissioner, as the case may be, to whom an appeal from any order of provisional assessment or any other assessment within the meaning of the Explanation to section 84 passed by the appropriate assessing authority of such dealer lies under sub-section (1) of section 84;