2. Definitions. -

In these rules unless there is anything repugnant in the subject or context-

(c) "Appropriate Appellate Authority", in respect of any particular dealer, means such Assistant Commissioner (Appeals) or Deputy Commissioner (Appeals) to whom an appeal objecting to an order affecting him under the provisions of the Act by an authority or any order of assessment passed by the appropriate assessing authority, as the case maybe, lies under sub-section (1) or sub-section (4) of section 73 of the Act.