Special Bench constitution empowers the Chairman to form multi member benches and prescribes tie and vacancy decision procedures. Special Bench may be constituted by the Chairman for a particular case with at least five Members drawn from all Benches and presided over by the Chairman or a Vice Chairman. If Members are equally divided, they must state differing points and refer them to the Chairman for additional hearing, with decision by the majority of Members who heard the case. Where Members cannot function or vacancies occur, the seniormost remaining Member acts as presiding Officer.