Authorised representative eligibility under Health Security National Security Cess Rules: only specified professionals or qualified retired officers may appear. Rule 30 limits eligibility to appear as an authorised representative under clause (c) of sub section (2) of section 31 to Chartered Accountants, Company Secretaries, and Cost Accountants holding valid certificates of practice, or to retired government officers who held posts not below Group B Gazetted rank for at least two years; a proviso bars such retired officers from appearing for one year after superannuation or resignation.