Section 31(4) in The Rajasthan Value Added Tax Rules, 2006
(4)Notwithstanding anything contained in sub-rule (2), the Chairperson, on the request of any party to the case in wilting or on a reference being made by a member sitting in Single Bench, or suo motu having satisfied that the case involves an important question of law and deserves to be heard by a Bench consisting of two or more members, shall have the power to order that the case shall be heard and disposed off by Bench so constituted.
