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