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The Rajasthan Sales Tax Tribunal was established on 01.05.1985 with the objective of speedy settlement of pending cases (second appeal) related to sales tax and uniformity in decisions so that dynamic sales tax act and rules can be interpreted coherently. Before the constitution of the Tribunal, there was no provision for second appeal in cases related to sales tax and only revision against the first appeal order of the Deputy Commissioner (Appeals) Commercial Taxes Department could be submitted to the Board of Revenue. The name of Rajasthan Sales Tax Tribunal was changed to 'Rajasthan Tax Board' with effect from 01.10.1995. A chairman and six members are working in the board, who have been given judicial powers under the following acts and rules. Apart from this, a registrar and other employees are available for office operations, which help in disposal of judicial work by the board. The organizational structure of the Board is as follows:-

Organization Chart

  • All the administrative work of the Board is done by the Registrar as per the instructions of the Chairman.
  • The Board has provision for filing Second Appeal/ Cross Objection/ Monitoring (Stamp) under the following Acts/Rules.
  • Rajasthan Value Added Tax Act, 2003 and Rules 2006
  • Value Added Tax Act 2003
  • Rajasthan Sales Tax Act, 1954/1994
  • Central Sales Tax Act, 1956
  • Rajasthan Entertainment and Advertisement Tax Act, 1957
  • Rajasthan Tax on Entry of Motor Vehicle into Local Area, 1988
  • The Rajasthan Tax on Luxuries (Tobacco and Its Products) Act, 1998
  • Rajasthan Tax on Entry of Goods into Local Area Act, 1999
  • Monitoring/Monitoring hearing under Rajasthan Stamp Act, 1998
  • Rajasthan Land Tax Act, 2006
  • Rajasthan Excise Act, 1950

Rajasthan Tax Board has its headquarters at Kar Bhawan, Ajmer, which is situated on Todarmal Marg and its circuit benches are organized at Yojana Bhawan, Jaipur as well as Kar Bhawan, Jodhpur and Udaipur at regular intervals.

  • Normally in the Board, under the aforesaid Acts, the rules under them and the notification issued under the State Government and the selected Act, hearing and disposal of pending appeals is done by the Single Bench and Division Bench of the Board.
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