Section 3 in Rajasthan Tax Board Regulations, 2017
3. Filing of appeal, cross objections and revision.
(1)An appeal, cross objections or revision shall be filed before the Tax Board in accordance with the provisions of rule 31 of the rules.(2)A memorandum of appeal, cross objections or revision application to the Tax Board shall be submitted by the appellant or the respondent though the website of the Tax Board;(3)Where such appeal, cross objections or revision application are electronically submitted by an advocate or an authorized representative, he shall also submit electronically a letter of authority given to him by appellant or applicant. However, government advocate shall not be required to submit any document empowering him to act on behalf of the State Government, but he shall file a memorandum of appearance signed by him stating the particulars mentioned in sub-rule (5) of rule 4 of the order 3 of the Civil Procedure Code, 1908, as amended from time to time.(4)A memorandum of appeal, cross objections or a revision submitted electronically shall be deemed to have been submitted to the Tax Board on the day on which its acknowledgement appeared on the official website of the Tax Board.(5)The appeal, cross objections or revision, as the case may be, shall be digitally signed by the appellant, cross objector or applicant or his authorized counsel. However where the appellant, cross objector or applicant has given his consent to use the official website for submitting appeal, cross objections or revision, he may submit it without digital signature.(6)Notwithstanding anything contained in this regulation any appeal, cross objections, or revision under any other law wherein the electronic filing is not mandatory may be submitted manually, neatly typed on paper, in quadruplicate at the office of the Registrar of the Tax Board Ajmer.
