“representative” means-

(a) In the case of an disable person, a guardian or a manager appointed by him;

¹[(b) in the case of a company, the chief executive officer of the company, other than a company in liquidation, or any other competent officer or representative appointed by him; ]

(c) in the case of a partnership, a partner thereof;

(d) in the case of a trust, any trustee or executor or administrator of a trust;

(e) in the case of an association of persons, chairman, secretary or the treasurer thereof;

²[(f) in the case of a government entity, its chief executive officer or any other competent officer or representative appointed by him; ]

(g) in the case of a foreign government, an officer appointed by such foreign government;

(h) in the case of a non-resident person, VAT Agent appointed by him; ³[***]

⁴[(hh) VAT Consultant appointed by any person; or ]

(i) Any such other representative as may be prescribed;