Section 3(3) in Rajasthan Tax Board Regulations, 2017
(3)Where such appeal, cross objections or revision application are electronically submitted by an advocate or an authorized representative, he shall also submit electronically a letter of authority given to him by appellant or applicant. However, government advocate shall not be required to submit any document empowering him to act on behalf of the State Government, but he shall file a memorandum of appearance signed by him stating the particulars mentioned in sub-rule (5) of rule 4 of the order 3 of the Civil Procedure Code, 1908, as amended from time to time.
