Decision-making in advance rulings: majority view governs; chairperson's opinion controls in an evenly divided reduced bench. Regulation prescribes that when one or both Members other than the Chairperson cannot perform functions due to absence, illness or vacancy, the Chairperson alone or with the remaining Member may function as the Authority. Decisions of the Authority are expressed in terms of the majority view, with dissenting Members permitted to record separate reasons. If a bench of the Chairperson and one other Member is evenly divided, the Chairperson's opinion prevails.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Decision-making in advance rulings: majority view governs; chairperson's opinion controls in an evenly divided reduced bench.
Regulation prescribes that when one or both Members other than the Chairperson cannot perform functions due to absence, illness or vacancy, the Chairperson alone or with the remaining Member may function as the Authority. Decisions of the Authority are expressed in terms of the majority view, with dissenting Members permitted to record separate reasons. If a bench of the Chairperson and one other Member is evenly divided, the Chairperson's opinion prevails.
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