Section 31(5) in The Rajasthan Sales Tax Rules, 1995
(5)Notwithstanding anything contained in sub-rule (4), the Chairman on the request in writing of any party to the case or on a reference being made by a member sitting in Single Bench, or suo motu when he is satisfied that the case involves an important question of law and deserves to be heard by a Division Bench, shall have the power to order that such case which is to be heard or is being heard by a Single Bench, shall be heard and disposed off by a Division Bench.
