Section 2(1) in Rajasthan Tax Board Regulations, 2017
(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.
