Section 2 in Rajasthan Tax Board Regulations, 2017
2. Definitions.
(1)In these regulations, unless the context otherwise requires,-(a)"Act" means the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003);(b)"Appeal" means an Appeal filed before the Tax Board under any law time being in force;(c)"Bench" means a bench of the Tax Board as under:(i)"Single Bench" is a bench comprising a single member discharging judicial function;(ii)"Division Bench" is a bench comprising two members discharging judicial function; and(iii)"Larger Bench" is a bench comprising the Chairperson and two or more members discharging judicial function;(d)"Chairperson" means a person appointed by the State Government to be the Chairperson of the Tax Board and in his absence member holding charge of the Chairperson;(e)"Government Advocate" means an advocate appointed by the State Government to be a Government Advocate and includes Additional Government Advocate and Deputy Government Advocate;(f)"Member" means member of the Tax Board;(g)"Revision" means an application filed under section 65 of the Rajasthan Stamp Act, 1998 and includes a Revision filed under sub-section (4) of section 9A of the Rajasthan Excise Act, 1950;(h)"Rules" means the Rajasthan Value Added Tax Rules, 2006; and(i)"Tax Board" means the Rajasthan Tax Board constituted under section 88 of the Act.(2)Words and expression used but not defined in these regulations shall have the same meaning as assigned to them in the Act and rules made their under.
