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State of Rajasthan - Section

Section 28 in Rajasthan Tax Board Regulations, 2017

28. Procedure for hearing rectification application.

- The rectification application shall be heard by the same bench as heard the appeal or revision and whose order gave rise to such application unless otherwise directed by the Chairperson. However, the rectification application in a case the member whose judgment has been sought to be rectified has since retired or ceased to be a member of the Tax Board, it would be heard and disposed of by the bench of the Tax Board before which it is listed for hearing.