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of <h1>Wealth-tax Act: Sections 22BA-22BD Define Settlement Commission's Powers, Bench Composition, Case Transfers, and Decision-Making.</h1> Sections 22BA to 22BD of the Wealth-tax Act, effective from June 1, 1987, outline the jurisdiction and powers of the Settlement Commission. Section 22BA details the composition and functioning of Benches, including the roles of the Chairman and Vice-Chairman. Section 22BB allows the Vice-Chairman to act as Chairman in certain circumstances. Section 22BC empowers the Chairman to transfer cases between Benches. Section 22BD mandates that decisions be made by majority opinion, with provisions for resolving ties through reference to the Chairman or other Members of the Settlement Commission.
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