Section 2(b) in The Punjab Passengers and Goods Taxation Rules, 1952
(b)'Agent' means a person authorised in writing by an owner to appear on his behalf before any officer empowered under the Act to carry out the purposes of the Act; being -(i)a relative of the owner; or(ii)a person in the regular and whole-time employ of the owner; or(iii)a person who has been enrolled as a Chartered Accountant in the Register of Accounts maintained by the Union Government under the Auditor's Certificate Rules, 1932, or has passed an Accountancy examination recognised in this behalf by the State Government; or(iv)A person who possesses a degree in commerce, law, economics or banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government.
