Section 5 in Rajasthan Tax Board Regulations, 2017
5. Registration of appeal, cross objections and revision.
- The Registrar shall, on receipt of appeal, cross objections or revision, as the case may be, as soon as possible satisfy himself that,-(i)the person filing the appeal, cross objections, or revision has authority to do so;(ii)the appeal, cross objections or revision conform to all the provisions of the provisions of law;(iii)if the memorandum of appeal, cross objections or revision is not accompanied by the required documents or suffers from any other defect, including proof of required statutory deposit if any, as per relevant provisions of law it shall be informed electronically or otherwise to the appellant or the cross objector or applicant to remove the defects within sixty days or within such extended time as may be allowed by the Registrar;(iv)all the appeals, cross objections or revisions shall be chronologically registered date wise and year wise in the register maintained by the Tax Board for registering the appeals, cross objections or revisions with the numbers allotted to them;(v)if appeal or revision application is found in order or the defects have been removed within the time allowed by the Registrar, the Registrar shall cause the appeal, or revision to be listed before the appru7riate bench for hearing. In case appeal or revision is to be listed before the appropriate bench for admission, a notice shall be issued to the opposite parties; and(vi)If defects are not removed within the time allowed, after a notice has been issued to the appellant or applicant in this regard, the Registrar shall place the appeal or revision before the appropriate bench of the Tax Board for passing suitable orders.
