Constitution of Special Bench: rules for membership, presiding officer, tie resolution and reduced quorum functioning. The Chairman may constitute a Special Bench of at least five Members from all Benches, to be presided over by the Chairman or a Vice Chairman; equal divisions must be referred to the Chairman for rehearing by other Members and decided by majority of those who hear the case; if one or more Members cannot function or vacancies occur, the remaining Members may act as the Special Bench if more than three, and the seniormost remaining Member shall act as Presiding Officer.
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.
Constitution of Special Bench: rules for membership, presiding officer, tie resolution and reduced quorum functioning.
The Chairman may constitute a Special Bench of at least five Members from all Benches, to be presided over by the Chairman or a Vice Chairman; equal divisions must be referred to the Chairman for rehearing by other Members and decided by majority of those who hear the case; if one or more Members cannot function or vacancies occur, the remaining Members may act as the Special Bench if more than three, and the seniormost remaining Member shall act as Presiding Officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
