Section 2(b) in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
(b)"manager" or "agent" means a person expressly authorised in writing by a dealer to act as his manager or agent for all or any of the purposes of these rules and in respect of all or any place or places of business of sale, such authority having been accepted in writing by such person and filed with the registering authority;
