Section 2(a) in Punjab General Sales Tax Rules, 1949
(a)[ "Additional Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner.] [Clause (a) Inserted vide Notification No. GSR. 47/P.A.46/48/S.27/Amd(89)/94 dated 26.7.1994.](aa)"Agent" means a person authorised by a dealer in writing to appear on his behalf before an assessing authority, a Deputy Excise and Taxation Commissioner, the Commissioner, Tribunal or any other officer appointed by the State Government to assist the Commissioner under section 3(1) of the Act, being :-(i)a relative of the dealer; or(ii)a person regularly employed by the dealer; or(iii)a Barrister-at-law or Solicitor or any other person entitled to plead in any court of law in India; or(iv)a person who has been enrolled as a registered accountant in the Register of Accountants maintained by the Central Government under the Auditors' Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932 or has passed any Accountancy examination recognised in this behalf by the State Government or is a bona fide Income-Tax Practitioner.
