Section 17 in Rajasthan Tax Board Regulations, 2017
17. Reference from single bench to division bench or division bench to larger bench.
(1)In addition to the provisions of sub-rule (4) of rule 31 of the rules, the Chairperson may suo motu or on the application of the party to the appeal or on a reference by the single bench or division bench hearing the appeal may constitute a division bench or larger bench, as the case may be, to decide the case or any question of law referred to it by the bench hearing the case. The decision of such bench on the questions so referred shall be returned to the bench hearing the case and that bench shall follow its decision on such question or questions and dispose of the case after deciding the remaining questions if any, arising thereof.(2)Where a single bench hearing a particular case is of the opinion that the earlier judgment of a single bench in some other case brought before it suffers from patent illegality or is no longer a good law, or requires reconsideration, it may refer the case to the Chairperson and the Chairperson may constitute a division bench of which the Chairperson also may be a member, for hearing that particular case and the order passed by the division bench shall be binding on all the single benches.(3)Where a division bench hearing a particular case is of the opinion that the earlier judgment of a co-ordinate bench in some other case brought before the bench suffers from patent illegality or is no longer a good law it may refer the case to the Chairperson and the Chairperson may constitute a larger bench, of which the Chairperson also shall be a member, for hearing that particular case and the order passed by the larger bench as per the majority view shall be binding on all the division benches as well as the single benches; and(4)Where there is a difference of opinion on the issues involved in the case under consideration between the members comprising the division bench, both the members comprising the division bench shall write their independent judgments and thereafter make a reference to the Chairperson who shall appoint a third member to consider the case and the case shall be decided as per the majority view.
