Section 31 in The Rajasthan Value Added Tax Rules, 2006
31. Appeal to the Tax Board.
(1)An appeal to be submitted before the Tax Board under sub-section (2) and (3) of section 83 shall be in Form VAT-29 in [quadruplicate] [Substituted 'triplicate' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).] and a memorandum of cross-objections under sub-section (5) of the said section shall be in Form VAT-30 in [quadruplicate] [Substituted 'triplicate' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).], and the procedure prescribed in rule 30 shall mutatis mutandis apply to the application for such appeal or a memorandum of cross-objections.(2)An appeal to the Tax Board shall be heard and disposed off by the Chairperson or any member of the Tax Board sitting in single Bench or by a Bench consisting of two or more members. However, an appeal under section 83 in respect of the following matters shall be heard and disposed of by a Bench of the Tax Board consisting of two or more members,-(i)An order referred to in clause (a) of sub-section (1) of section 83;(ii)Issues involving classification of goods for the purpose of rate of tax or exemption from tax; and(iii)Where the disputed amount of demand exceeds rupees five lacs.Explanation - In the case of an appeal against an order of remand made by the appellate authority, the amount which was in dispute before such appellate authority, shall be deemed to be the disputed amount for the purpose of clause (iii) of sub-rule (2).(3)Notwithstanding anything contained in sub-rule (2), where the Member(s) of the Tax Board sitting in a Bench cannot hear an appeal, listed to be heard by such Bench, on account of any judicial propriety, the Chairperson shall transfer such appeal to another Bench.(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.
