Section 2(1)(c) in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
(c)"Authorised Representative" or "Representative" means -(i)a person authorised in writing by a tobacconist to appear on behalf of such tobacconist before any officer or authority under the Act, or(ii)a person authorised in particular or general by the Commissioner or Deputy Commissioner, under the Act to appear on behalf of the Commissioner;