Section 17(2) in Rajasthan Tax Board Regulations, 2017
(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.
