Section 2(1)(b) in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
(b)"Authorised representative" or "Representative" means -(i)a person authorised in writing by a hotelier to appear on his behalf 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;