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10. Headquarter of the Tax Board and its functions

(1) The headquarters of the Tax Board shall be at Ajmer with a bench at Jaipur. However, the Tax Board shall hold its sitting at such other places as may be considered fit by the Chairperson.

(2) The functions of the Tax Board under the Act and the rules may be discharged by any of the members sitting in single Bench, or in a Bench of two or more members as may be constituted by the Chairperson.

(3) The Chairperson shall be competent to transfer a pending appeal from one Bench to another Bench.

(4) There shall be a Registrar of the Tax Board who shall exercise such powers and discharge such functions, as may be assigned to him by the Chairperson.

(5) The Tax Board may frame the regulations for regulating its smooth functioning with prior approval of Government.