Section 17(1) in Rajasthan Tax Board Regulations, 2017
(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.
