RST Rules 31Chapter IX · Appeal, Revision and Refunds

Section 31 · Appeal to the Tax Board

(1)

An appeal to be submitted before the Tax Board under sub-sections (2) and (3) of section 85 shall be in form ST 9 in triplicate and a memorandum of cross- objections under sub-section (5) of the said sections shall be in form ST 9 A in triplicate, and the procedure prescribed in rule 30 shall mutatis mutandis apply to the application for such appeal or a memorandum of cross-objections.

(2)

An appeal to the Tax Board shall be heard and disposed of by the Chairman or any member of the Tax Board sitting in single Bench or by a Bench of the Tax Board consisting of two or more members. However, an appeal under section 85 in respect of the following matters shall be heard and disposed of by a Bench of the Tax Board consisting of two or more members-

(i)

An order referred to in clause (a) or (b) of sub-section (1) of section 85 of the Act;

(ii)

Issues involving classification of goods for the purpose of rate of tax or exemption from tax; and

(iii)

Where the disputed amount of demand exceeds rupees [five lacs] [Substituted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.].

Explanation. - In the case of an appeal against an order of remand made by the appellate authority, the amount which was in dispute before such appellate authority, shall be deemed to be the disputed amount for purpose of clause (iii) of sub-rule (2).

(3)

Notwithstanding anything contained in sub-rule (2), where both the Members of the Tax Board sitting in a Division Bench cannot hear an appeal listed to be heard by such Bench on account of any judicial propriety, the Chairman shall transfer such appeal to himself of any other member to decide the same sitting in single Bench.

(4)

All appeals not covered by sub-rule (2), may be heard and disposed off by the Chairman or any member of the Tax board sitting in single Bench.

(5)

Notwithstanding anything contained in sub-rule (4), the Chairman on the request in writing of any party to the case or on a reference being made by a member sitting in Single Bench, or suo motu when he is satisfied that the case involves an important question of law and deserves to be heard by a Division Bench, shall have the power to order that such case which is to be heard or is being heard by a Single Bench, shall be heard and disposed off by a Division Bench.

(6)

A copy of the order passed by the Tax Board shall be sent to the appellant and to the authorities mentioned in sub-section (11) of section 85.

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