Section 24 in Rajasthan Tax Board Regulations, 2017
24. Powers of the Registrar.
- Subject to any general or special order of the Chairperson, the Registrar shall have the following powers, including: -(i)to receive all appeals, revisions and applications for stay, rectification, restoration and miscellaneous cases including applications for early hearing as well as other documents including applications for transfer of appeals, applications for adjournment and applications for issue of certified copies of the judgments, orders and documents, etc;(ii)to endorse on such appeals, revisions and applications the date of electronic filing for the purpose of calculating limitation and the amount of court fee applicable, if any;(iii)to scrutinize all appeals, revisions and applications so received to find out whether they are in conformity with the provisions of the law;(iv)to point out defects in appeals, revisions or applications as the case may be, to the parties requiring them to cure the defects by affording reasonable opportunity and, if within the time so allowed defects are not cured, to place the such appeal, revision and application before the appropriate bench for passing suitable orders thereon;(v)to check whether the appeal, revision or application is barred by limitation and, if so, intimate the party and place the matter before the appropriate Bench for orders;(vi)to send the memo of appeal, revision and application along with enclosures to the respondents within a reasonable time not exceeding thirty days from its institution by the appellant and for receiving cross objections on the appeal filed by the appellant and to carry out similar functions with regard to the powers as delineated in sub- regulation (ii) to (v) above; and(vii)subject to the directions or orders of the Chairperson and member(s) of the Tax Board sitting in the bench, to fix the date of hearing of the appeal, revision and application and ensure issuance of notices in such cases as assigned by them.
