Authorised representative definition clarifies who may represent parties and officials before the Tribunal under procedural rules.

Rule 2 supplies operative definitions for Tribunal procedure, naming the Acts covered, institutional offices (Tribunal, President, Vice President, member, Registrar), and departmental authorities; it defines "authorised representative" as either a person authorised by the appellant under the relevant statutory provision or a person appointed by the Central Government/authorised officer to represent senior revenue officers or the Administrator, and clarifies "Certified copy" to include originals or authenticated copies (including photostat copies) authenticated by the department or authorised professionals.

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